000			01867nam a2200325 c 4500
999			_c148636 _d148636
003			ES-MaIEF
005			20231205120413.0
007			ta
008			190319t2023 fr |||||o|||| 00| 0 eng d
017			_ata
024			_ahttps://dx.doi.org/10.1787/7c35a55c-en
040			_aES-MaIEF _bspa _cES-MaIEF
110			_aOCDE _9538
245		0	_aUpdate to the economic impact assessment of Pillar One _helectrónico _bOECD/G20 Base Erosion and Profit Shifting Project _c by Samuel Delpeuch, Tibor Hanappi, Felix Hugger, Pierce O'Reilly and David Whyman
260			_aParis _bOECD Publishing _c2023
300			_a41 p. _bgraf. _e1 recurso en línea
490			_aOECD taxation working papers ; _vno. 66
500			_aDisponible en el Repositorio de la Biblioteca del IEF.
504			_aBibliografía.
520			_aThis paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
650		4	_aECONOMÍA DIGITAL _966104
650		4	_aIMPUESTOS _947460
650		4	_aPRIMER PILAR (OCDE) _967756
650		4	_aAPLICACION _927355
650		4	_aEVALUACION _944020
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
700	1		_971259 _aDelpeuch, Samuel
856			_uhttps://search.oecd.org/publications/update-to-the-economic-impact-assessment-of-pillar-one-7c35a55c-en.htm
942			_cRE