| 000 | 01078nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c146388 _d146388 |
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| 003 | ES-MaIEF | ||
| 005 | 20220914185213.0 | ||
| 007 | ta | ||
| 008 | 220914t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aWardell-Burrus, Heydon _968263 |
|
| 245 | 1 | 0 |
_aCan pillar 2 be leveraged to save pillar 1? _c by Heydon Wardell-Burrus |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this article, the author sets out a pillar 1 design proposal that leverages pillar 2 to reallocate taxing rights to market jurisdictions and avoid double taxation without requiring amendments to U.S. tax treaties. | ||
| 650 | 4 |
_aPRIMER PILAR (OCDE) _967756 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
| 650 | 4 |
_aMODELO DE CONVENIO OCDE _967760 |
|
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 773 | 0 |
_9167857 _oOP 138-Bis/2022/107/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 3, July 18, 2022, p. 317-321 |
|
| 942 | _cART | ||