| 000 | 01439nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c147699 _d147699 |
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| 003 | ES-MaIEF | ||
| 005 | 20230718141553.0 | ||
| 007 | ta | ||
| 008 | 230613t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_965605 _aHerzfeld, Mindy |
||
| 245 | 0 |
_aDo GILTI + BEAT + BMT = GloBE? _c Mindy Herzfeld |
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| 500 | _aResumen. | ||
| 520 | _aThe author considers the interaction of the global intangible low-taxed income (GILTI), the base erosion and anti-abuse tax (BEAT) and the recently approved (August 2022) book minimum tax (BMT) with the global minimum tax (GloBE Proposal, agreed to by over 135 countries under an OECD framework). The author raises questions concerning the hierarchy in the application of different regimes, and examines the technical differences between the various minimum taxes outlined in the GloBE model rules and the US GILTI, BEAT, and BMT. The author contends that the minimum taxes enacted by the United States are at least equivalent to the GloBE rules. | ||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
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| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
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| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
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| 650 | 4 |
_aAPLICACION _927355 |
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| 650 | 4 |
_aDERECHO TRIBUTARIO _942375 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 773 | 0 |
_9169597 _oOP 2141/2022/12 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 12, December 2022, p. 888-897 |
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| 942 | _cART | ||