| 000 | 01079nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c146244 _d146244 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220825103421.0 | ||
| 007 | ta | ||
| 008 | 220825t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_92219 _aArnold, Brian J. |
||
| 245 | 3 |
_aAn investigation into the interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax _helectrónico _c Brian J. Arnold |
|
| 500 | _aResumen. | ||
| 520 | _aThis article investigates the interaction between the controlled foreign corporation regimes of countries and the OECD Pillar Two Model Rules for a global 15% minimum tax. The author considers the interaction between the two sets of rules in depth, illustrating his findings by way of worked examples. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
|
| 650 |
_aIMPUESTO DE SOCIEDADES _945680 |
||
| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 773 | 0 |
_9167740 _oBIT/2022/6 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 6, 2022, p. 270-289 |
|
| 942 | _cRE | ||