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_c149766 _d149766 |
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| 003 | ES-MaIEF | ||
| 005 | 20240919142536.0 | ||
| 007 | ta | ||
| 008 | 240906s2024 us |||p| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 041 | _aeng | ||
| 100 |
_971923 _aDewi Astuti, Melani |
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| 245 | 1 | 4 |
_aThe implementation of global minimum tax in ASEAN countries _c by Melani Dewi Astuti |
| 260 | _c2024 | ||
| 520 | _aMelani Dewi Astuti (melanie.astuti@gmail.com) is a senior international tax analyst with the Indonesian Ministry of Finance. In this article, Astuti provides a status check on Southeast Asian countries’ adoption of the global anti-base-erosion rules and examines the challenges these countries face in the wake of pillar 2, including limitations on offering tax incentives. | ||
| 650 | 4 |
_947462 _aINCENTIVOS FISCALES |
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| 650 | 4 |
_970368 _aUTPR (OCDE) |
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| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
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| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
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| 650 | 4 |
_948519 _aTAILANDIA |
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| 650 | 4 |
_948684 _aVIETNAM |
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| 650 | 4 |
_948432 _aSINGAPUR |
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| 773 | 0 |
_9172011 _oOP 138-Bis/2024/114/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 1, April 1 2024, p. 31-35 |
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| 942 | _cART | ||