| 000 | 01005nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c146241 _d146241 |
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| 003 | ES-MaIEF | ||
| 005 | 20220824134735.0 | ||
| 007 | ta | ||
| 008 | 220824t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_92219 _aArnold, Brian J. |
||
| 245 | 4 |
_aThe ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax _helectrónico _c Brian J. Arnold |
|
| 500 | _aResumen. | ||
| 520 | _aThe author, in this article, examines, by way of examples, the implications in respect of the ordering of residence and source country taxes in relation to the OECD’s Pillar Two Global Minimum Tax proposal. | ||
| 650 |
_aEMPRESAS MULTINACIONALES _943600 |
||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
|
| 650 | 4 |
_948282 _aRESIDENCIA FISCAL |
|
| 773 | 0 |
_9167735 _oBIT/2022/5 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 5, 2022, p. 218-227 |
|
| 942 | _cRE | ||