000 01077nab a2200205 c 4500
999 _c150083
_d150083
003 ES-MaIEF
005 20241217171245.0
007 ta
008 241210s2024 us ||||| |||| 00| 0 eng d
040 _aES-MaIEF
_beng
_cES-MaIEF
100 1 _92740
_aAvi Yonah, Reuven Shlomo
245 1 4 _aThe usefulness of Pillar 1
_c by Reuven S. Avi-Yonah
260 _c2024
520 _aReuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He would like to thank Mindy Herzfeld, Michael Lennard, and Cristoph Spengel for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah responds to recent discussions regarding implementation of pillar 1 and evaluates the merits of potential alternatives.
650 4 _963148
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650 7 _966104
_aECONOMÍA DIGITAL
650 4 _967756
_aPRIMER PILAR (OCDE)
773 0 _9172617
_oOP 138-Bis/2024/115/8
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 115, n.8, August 19 2024, p. 1205-1209
942 _cART