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_c149255 _d149255 |
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| 003 | ES-MaIEF | ||
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| 008 | 240415t2023 ne ||||| |||| 00| 0|eng d | ||
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_aES-MaIEF _bspa _cES-MaIEF |
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_913547 _aDourado, Ana Paula |
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_aPillar Two and the principles of ability-to-pay, legality, and symmetry _helectrónico _c Ana Paula Dourado |
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| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
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| 650 | 4 |
_953207 _aCAPACIDAD CONTRIBUTIVA |
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| 650 | 4 |
_948122 _aPRINCIPIO DE LEGALIDAD |
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_948120 _aPRINCIPIO DE IGUALDAD |
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_9171451 _oOP 2141/2023/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 6/7, June 2023, p. 448-450 |
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| 942 | _cRE | ||