| 000 | 01127nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c150077 _d150077 |
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| 003 | ES-MaIEF | ||
| 005 | 20241217174044.0 | ||
| 007 | ta | ||
| 008 | 241210s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_932940 _aCarvalho, Lucas de Lima |
|
| 245 | 1 | 4 |
_aThe UTPR _ba symptom of malleable sovereignty? _c by lucas de Lima Carvalho |
| 260 | _c2024 | ||
| 520 | _aLucas de Lima Carvalho is the founder of the Latin American Tax Policy Forum. He is based in São Paulo. In this installment of Ahead of Tax, Carvalho comments on the incompatibility between the UTPR and tax treaties and examines the threat to national sovereignty over taxation. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
|
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
| 773 | 0 |
_9172615 _oOP 138-Bis/2024/115/6 _tTax Notes International _w(IEF)124525 _x1048-3306 _g v. 115, n.5, August 5 2024, p. 871-881 |
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| 942 | _cART | ||