000			01232nab a2200229 c 4500
999			_c147697 _d147697
003			ES-MaIEF
005			20230718141500.0
007			ta
008			230613t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_949618 _aEnglisch, Joachim
245		0	_aGloBE rules and tax competition _c Joachim Englisch
500			_aResumen.
520			_aThis article studies foreseeable effects that a relatively comprehensive implementation of the Pillar 2 GloBE international effective minimum tax would have on international tax competition for investment. The discussion focuses on the perspective of countries that seek to attract foreign direct investment through their tax system. The paper shows that there was disagreement within the G20/OECD Inclusive Framework about the objective to curb international tax competition through a minimum tax.
650			_aFISCALIDAD INTERNACIONAL _944303
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_967681 _aTIPO MÍNIMO GLOBAL
650		4	_940318 _aCOMPETENCIA FISCAL NOCIVA
773	0		_9169597 _oOP 2141/2022/12 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 12, December 2022, p. 859-873
942			_cART