000 | 01075nab a2200241 i 4500 | ||
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999 |
_c146477 _d146477 |
||
003 | ES-MaIEF | ||
005 | 20220928182258.0 | ||
007 | ta | ||
008 | 220928t2022 us ||||| |||| 00| ||eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
245 | 0 | 0 |
_aIf pillar 1 needs an MLI, why doesn't pillar 2? _c by Michael Lebovitz... [et al.] |
500 | _aResumen. | ||
504 | _aIncluye referencias bibliográficas. | ||
520 | _aIn this article, the authors examine the necessity of including a multilateral instrument in the inclusive framework workplan to help participating countries effectively implement pillar 2 in a manner consistent with their existing treaty network. | ||
650 | 4 |
_aCONVENIO MULTILATERAL _967061 |
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650 | 4 |
_aPRIMER PILAR (OCDE) _967756 |
|
650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
650 | 4 |
_aUNION EUROPEA _948644 |
|
700 | 1 |
_aLebovitz, Michael _970051 |
|
773 | 0 |
_9168041 _oOP 138-Bis/2022/107/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 9, August 29, 2022, p. 1009-1013 |
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942 | _cART |