| 000 | 01301nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c147740 _d147740 |
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| 003 | ES-MaIEF | ||
| 005 | 20230616132701.0 | ||
| 007 | ta | ||
| 008 | 230616t2023 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_951306 _aTomassini, Antonio |
||
| 245 | 0 |
_aUncertainties hold back achievement of OECD Pillar 2 goals _c Antonio Tomassini & Marica De Rosa |
|
| 500 | _aResumen. | ||
| 520 | _aThis article discusses the uncertainties of the OECD Pillar 2 initiative. It explains the structure of the GloBE rules and considers the interaction of the CFC rules with the global minimum tax. Furthermore, it talks about the treatment of tax incentives and substance-based carve-out and incentives. The second part of the article is devoted to the interplay of US GILTI and corporate alternative minimum tax (CAMT) with Pillar 2. | ||
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702 |
|
| 650 | 4 |
_aINCENTIVOS FISCALES _947462 |
|
| 700 | 1 |
_970743 _aDe Rosa, Marica |
|
| 773 | 0 |
_9169599 _oOP 2141/2023/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 2, February 2023, p. 183-190 |
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| 942 | _cART | ||