| 000 | 01233nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c146429 _d146429 |
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| 003 | ES-MaIEF | ||
| 005 | 20220920191543.0 | ||
| 007 | ta | ||
| 008 | 220920t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aAvi Yonah, Reuven Shlomo _92740 |
|
| 245 | 1 | 0 |
_aPillar 2 and the corporate AMT _c by Reuven S. Avi-Yonah and Bret Wells |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this article, the authors argue that the corporate alternative minimum tax proposed in the Inflation Reduction Act of 2022 would put the United States in a better position than current law, and arguably even better than would a tax reform package that included a conforming global intangible low-taxed income regime but no book-based corporate minimum tax. | ||
| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_aACTIVOS INVISIBLES _95175 |
|
| 650 | 4 |
_aMANUFACTURAS _947674 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_aWells, Bret _957977 |
|
| 773 | 0 |
_9167860 _oOP 138-Bis/2022/107/6 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 6, August 8, 2022, p. 693-697 |
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| 942 | _cART | ||