| 000 | 01060nab a2200205 c 4500 | ||
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| 999 |
_c149670 _d149670 |
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| 003 | ES-MaIEF | ||
| 005 | 20240628110213.0 | ||
| 007 | ta | ||
| 008 | 240628t2023 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_913547 _aDourado, Ana Paula |
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| 245 | 0 |
_aWould Pillar One fix the broken system? _helectrónico _c Ana Paula Dourado |
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| 520 | _aIn this editorial, this author comments on the following aspects raised by the Multilateral Convention to Implement Amount A of Pillar One (MLC): The amount of revenue reallocated to market states; stateless income and fair allocation of taxing rights; the elimination of unilateral digital taxes; the MLC’s rules for the entry into force; and legal certainty and legitimacy. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
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| 650 | 4 |
_971719 _aAMOUNT A (PRIMER PILAR, OCDE) |
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| 650 | 4 |
_aUNION EUROPEA _971835 |
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| 773 | 0 |
_9171822 _oOP 2141/2023/12 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 12, December 2023, p. 808-810 |
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| 942 | _cRE | ||