| 000 | 01257nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c146232 _d146232 |
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| 003 | ES-MaIEF | ||
| 005 | 20220824113738.0 | ||
| 007 | ta | ||
| 008 | 220824t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_968280 _aDietrich, Marco |
||
| 245 | 0 |
_aConsistency versus “Gold Plating” _helectrónico _bthe EU approach to implementing the OECD Pillar Two _c Marco Dietrich, Cormac Dorado |
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| 500 | _aResumen. | ||
| 520 | _aThis article considers the proposed EU Directive to transpose the OECD Global Anti-Base Erosion (GloBE) Model Rules into EU secondary law. It describes the key aspects of the rules, notes the differences between the EU proposal and the OECD Model Rules, and demonstrates how the new charging provisions will operate. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
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| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
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| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
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| 650 | 4 |
_aAPLICACION _927355 |
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| 650 | 4 |
_941975 _aDERECHO COMUNITARIO EUROPEO |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 700 |
_969934 _aDorado, Cormac |
||
| 773 | 0 |
_9167722 _oBIT/2022/4 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 4, 2022, p. 183-196 |
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| 942 | _cRE | ||