| 000 | 01347nab a22002777c 4500 | ||
|---|---|---|---|
| 999 |
_c146399 _d146399 |
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| 003 | ES-MaIEF | ||
| 005 | 20220915183123.0 | ||
| 007 | ta | ||
| 008 | 220915t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aBrandt, Eduardo _960378 |
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| 245 |
_aGlobal minimum taxes _ba roadmap to the future of the new international system _c by Eduardo Brandt and Susana Jimena Avalos |
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| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this article, the authors consider the interaction of the OECD’s global anti-base-erosion rules and the U.S. global intangible low-taxed income regime to provide a roadmap on how the international tax system may work after jurisdictions implement an income inclusion rule and undertaxed payments rule. | ||
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
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| 650 | 4 |
_aMODELO DE CONVENIO OCDE _967760 |
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| 650 | 4 |
_aACTIVOS INVISIBLES _95175 |
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| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
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| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
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| 650 | 4 |
_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_aAvalos, Susana Jimena _968910 |
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| 773 | 0 |
_9167858 _oOP 138-Bis/2022/107/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 4, July 25, 2022, p. 413-424 |
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| 942 | _cART | ||