000			01327nab a2200241 c 4500
999			_c148645 _d148645
003			ES-MaIEF
005			20231211111902.0
007			ta
008			231211t2023 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969291 _aFedan, Alexander
245		0	_aCase study analysis of the OECD Pillar One and Pillar Two allocations to developing countries _helectrónico _bwhat has changed since the 2020 blueprints? _c Alexander Fedan
500			_aResumen.
500			_aDisponible únicamente en formato electrónico a través de la plataforma IBFD en la Biblioteca del IEF.
520			_aThis article reviews the changes to the OECD’s Pillar One and Pillar Two solutions since the 2020 Blueprints by updating the case-study approach simulating the operation of the proposals under three profit-shifting schemes. The analysis reveals significant changes to Pillar One and Two integration and further increases tax revenue unpredictability.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_967756 _aPRIMER PILAR (OCDE)
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650			_aAPLICACION _927355
650		4	_947936 _aPAISES EN DESARROLLO
773	0		_9170830 _oBIT/2023/1 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 77, n. 1, January 2023, p. 2-20
942			_cRE