| 000 | 00942nab a2200217 c 4500 | ||
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| 999 |
_c146389 _d146389 |
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| 003 | ES-MaIEF | ||
| 005 | 20220914190916.0 | ||
| 007 | ta | ||
| 008 | 220914t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aWillens, Robert _946476 |
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| 245 | 1 | 0 |
_aSPAC merger said to satisfy COBE requirement _c by Robert Willens |
| 500 | _aResumen. | ||
| 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 |
_aCONCENTRACION _940471 |
|
| 650 | 4 |
_aSOCIEDADES DE ADQUISICIÓN CON FINES ESPECIALES _969398 |
|
| 650 | 4 |
_aNEGOCIOS MERCANTILES _947825 |
|
| 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. 323-326 |
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| 942 | _cART | ||