| 000 | 01082nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c149894 _d149894 |
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| 003 | ES-MaIEF | ||
| 005 | 20241217174135.0 | ||
| 007 | ta | ||
| 008 | 241016s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 | 1 |
_972036 _aDeveney, Christine |
|
| 245 | 1 | 0 |
_aBEPS and Pillar 2 are here _bwhere in the GLOBE are your employees? _c by Christine Deveney and John Derohanesian |
| 260 | _c2024 | ||
| 520 | _aChristine Deveney is a director and John DerOhanesian is a managing director in the Washington National Tax practice of KPMG LLP. In this article, Deveney and DerOhanesian examine how correctly reporting employee numbers, locations, and costs will benefit multinational enterprises under pillar 2. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 700 | 1 |
_972037 _aDerohanesian, John |
|
| 773 | 0 |
_9172363 _oOP 138-Bis/2024/115/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 2, July 8 2024, p. 135-140 |
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| 942 | _cART | ||