000			01627nab a2200277 c 4500
999			_c149259 _d149259
003			ES-MaIEF
005			20240415180723.0
007			ta
008			240415t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_971632 _aOrberg, MarK
245		0	_aEnterprise foundations as "non-profit organizations" under the EU Pillar Two Directive _helectrónico _c Mark Orberg & Louise Blichfeldt Fjord
500			_aResumen.
520			_aThe authors explore the 15% minimum corporate tax rate (Pillar Two). More specifically, the focus is on ‘public good enterprise foundations’ and the potential applicability of the ‘non-profit organization’ definition in the EU Pillar Two Directive (2022/ 2523) from December 2022. Illustrated by Danish public good enterprise foundations (DK: Erhvervsdrivende fonde), it is analysed whether public good enterprise foundations in Europe should be considered as ‘non-profit organizations’ excluded from the EU Pillar Two Directive despite owning (controlling) interests in operating entities that are conducting commercial business.
650		4	_947532 _aJEFES DE EMPRESA
650		4	_944660 _aFUNDACIONES
650		4	_943694 _aENTIDADES SIN FINALIDAD LUCRATIVA
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_967681 _aTIPO MÍNIMO GLOBAL
650		4	_aUNION EUROPEA _971634
650		4	_942805 _aLEGISLACION COMUNITARIA
700	1		_971633 _aLouise Blichfeldt Fjord
773	0		_9171451 _oOP 2141/2023/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 6/7, June 2023, p. 472-486
942			_cRE