000 | 01077nab a2200205 c 4500 | ||
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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 |
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942 | _cART |