| 000 | 01173nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c147602 _d147602 |
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| 003 | ES-MaIEF | ||
| 005 | 20230531115655.0 | ||
| 007 | ta | ||
| 008 | 230531s2022 ne |||| o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_961126 _aDziurdz, Kasper |
||
| 245 | 0 |
_aGloBE _helectrónico _bwhy a nominal tax rate of more than 15% might not be enough _c Kasper Dziurdz and Christoph Marchgraber |
|
| 500 | _aResumen. | ||
| 520 | _aThis article explains why the effective tax rate for the purposes of the Global Anti-Base Erosion (GloBE) rules may deviate from the nominal corporate income tax rate and fall below 15%, even in high-tax jurisdictions. It further addresses the (non-)application of the substance-based income exclusion in loss situations. | ||
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
|
| 650 | 4 |
_aECONOMÍA DIGITAL _966104 |
|
| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
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| 700 |
_963129 _aMarchgraber, Christoph |
||
| 773 | 0 |
_9169521 _oBIT/2022/11 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 11, 2022, 25 p. |
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| 942 | _cRE | ||