000 00983nab a2200253 c 4500
999 _c148846
_d148846
003 ES-MaIEF
005 20240125132403.0
007 ta
008 240125t2023 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _971366
_aYen, Jason
245 0 _aTop 10 most common Pillar 2 surprises for U.S. multinationals
_c by Jason Yen, Adam Becker and Bona Chung
500 _aResumen.
520 _aThis article pinpoints ten unexpected potential consequences arising from the implementation of the OECD's Pillar 2 initiative.
650 4 _967772
_aSEGUNDO PILAR (OCDE)
650 4 _967681
_aTIPO MÍNIMO GLOBAL
650 4 _943600
_aEMPRESAS MULTINACIONALES
650 _aAPLICACION
_927355
650 4 _942888
_aESTADOS UNIDOS
700 _964418
_aBecker, Adam
700 1 _971367
_aChung, Bona
773 0 _9171007
_oOP 138-Bis/2023/112/9
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 112, n. 9, November 27, 2023, p. 1201-1214
942 _cART