| 000 | 01293nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c146302 _d146302 |
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| 003 | ES-MaIEF | ||
| 005 | 20220901134640.0 | ||
| 007 | ta | ||
| 008 | 220831t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969136 _aAltenburg, Nadia C. |
|
| 245 | 4 |
_aThe new world of Pillar One _helectrónico _bpractical thoughts on the new scope _c Nadia Altenburg and Katharina Schlücke |
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| 500 | _aResumen. | ||
| 520 | _aThis article provides an overview of the challenges arising under the broadened scope of Pillar One, which was suggested by the United States in April this year. Furthermore, the authors look deeper into the practical effects this new approach might have for taxpayers, and address relevant questions and potential solutions related to Amount A that should be considered in the ongoing legislation process. | ||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
| 650 |
_aEMPRESAS MULTINACIONALES _943600 |
||
| 650 | 7 |
_aECONOMÍA DIGITAL _966104 |
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| 650 | 4 |
_aPRIMER PILAR (OCDE) _967756 |
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| 650 | 4 |
_aAPLICACION _927355 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_969967 _aSchlücke, Katharina |
|
| 773 | 0 |
_9167802 _oITPJ/2022/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 1, 2022, p. 24-27 |
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| 942 | _cRE | ||