000 01075nab a2200241 i 4500
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
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
942 _cART