| 000 | 01353nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c147698 _d147698 |
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| 003 | ES-MaIEF | ||
| 005 | 20230718141528.0 | ||
| 007 | ta | ||
| 008 | 230613t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_93984 _aDe Broe, Luc |
||
| 245 | 0 |
_aSome EU and tax treaty law considerations on the draft EU Directive on Global Minimum Taxation for Multinationals in the Union _c Luc De Broe |
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| 500 | _aResumen. | ||
| 520 | _aIn this article the author examines whether the draft EU Directive on Global Minimum Taxation for Multinationals complies with primary Union and whether the GloBE Model rules comply with the commitments undertaken by jurisdictions under their bilateral tax treaties that follow the OECD Model. Suggestions are also made on how the prevention and resolution of disputes under the Globe Model rules can be improved. | ||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
|
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
|
| 650 | 4 |
_aAPLICACION _927355 |
|
| 650 | 4 |
_aDERECHO COMUNITARIO EUROPEO _941975 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9169597 _oOP 2141/2022/12 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 12, December 2022, p. 874-887 |
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| 942 | _cART | ||