000			01810nam a2200301 c 4500
999			_c149186 _d149186
003			ES-MaIEF
005			20240408121227.0
007			ta
008			190319t2024 fr |||||o|||| 00| 0 eng d
017			_ata
024			_ahttps://dx.doi.org/10.1787/9a815d6b-en
040			_aES-MaIEF _bspa _cES-MaIEF
245		4	_aThe Global Minimum Tax and the taxation of MNE profit _helectrónico _b By Felix Hugger, Ana Cinta González Cabral, Massimo Bucci, Maria Gesualdo, Pierce O’Reilly
260			_aParis _bOECD Publishing _c2024
300			_a87 p. _bgraf. _e1 recurso en línea
490			_aOECD taxation working papers ; _vno. 68
500			_aDisponible en el Repositorio de la Biblioteca del IEF.
504			_aBibliografía.
520			_aThe paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_aTIPO MÍNIMO GLOBAL _967681
650		4	_aEMPRESAS MULTINACIONALES _943600
650		4	_aSEGUNDO PILAR (OCDE) _967772
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
700	1		_970290 _aHugger, Felix
856			_uhttps://www.oecd.org/publications/the-global-minimum-tax-and-the-taxation-of-mne-profit-9a815d6b-en.htm
942			_cRE