000			01460nab a2200217 c 4500
999			_c149755 _d149755
003			ES-MaIEF
005			20240919162147.0
007			ta
008			240905s2024 us |||p| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_963454 _aKuzniacki, Blazej
245	1	0	_aTax and Non-Tax-Related Challenges of Pillar 2 for Non-Advanced Economies _c Blazej Kuzniacki and Edwin Visser
260			_c2024
520			_aBłażej Kuźniacki is a senior manager at the international tax services at PwC Netherlands and an adviser on the PwC global tax policy team. He is also a professor of law at the Lazarski University and research associate at the Centre for Artificial Intelligence and Data Governance at the Singapore Management University. Edwin Visser is a partner at PwC Netherlands and PwC deputy global tax policy leader. In this report, Kuźniacki and Visser explain the difficulties for non-advanced economies trying to attract foreign direct investment while also adhering to new pillar 2 rules, and offer suggestions for new international approaches that could help create a more level playing field for all economies.
650		4	_945091 _aINVERSIONES EXTRANJERAS
650		4	_947936 _aPAISES EN DESARROLLO
650		4	_967772 _aSEGUNDO PILAR (OCDE)
700	1		_971979 _aVisser, Edwin
773	0		_9172172 _oOP 138-Bis/2024/114/6 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 6, May 6 2024, p. 881-898
942			_cART