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999 _c149275
_d149275
003 ES-MaIEF
005 20240418112004.0
007 ta
008 240418t2024 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 _968316
_aLanotte, Antonio
245 0 _aGlobal minimum taxation (Pillar 2) at a glance
_c by Antonio Lanotte
650 _aIMPUESTO DE SOCIEDADES
_945680
650 4 _aEMPRESAS MULTINACIONALES
_943600
650 4 _aTIPO MÍNIMO GLOBAL
_967681
650 4 _aSEGUNDO PILAR (OCDE)
_967772
773 0 _9171350
_oOP 138-Bis/2024/113/5
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 113, n. 5, January 2024, p. 565-574
942 _cART