000			01256nab a2200229 c 4500
999			_c148647 _d148647
003			ES-MaIEF
005			20231211113325.0
007			ta
008			231211t2023 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_971271 _aLindgren, Michael
245		1	_aTwo's company, three's a crowd _helectrónico _bthe triad of controlled foreign company rules and the two-sided income inclusion rule under the OECD's Pillar Two Global Minimum Tax proposal _c Michael Lindgren
500			_aResumen.
500			_aDisponible únicamente en formato electrónico a través de la plataforma IBFD en la Biblioteca del IEF.
520			_aThis article analyses multiple issues and offers recommendations regarding the overlap between standard controlled foreign company rules and the income inclusion and qualified domestic minimum top-up tax rules of the OECD’s Pillar Two Global Minimum Tax proposal.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_967681 _aTIPO MÍNIMO GLOBAL
773	0		_9170830 _oBIT/2023/1 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 77, n. 1, January 2023, p. 21-31
942			_cRE