| 000 | 01041nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c150115 _d150115 |
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| 003 | ES-MaIEF | ||
| 005 | 20241217175606.0 | ||
| 007 | ta | ||
| 008 | 241213s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 | 1 |
_92740 _aAvi Yonah, Reuven Shlomo |
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| 245 | 1 | 0 |
_aWhere is China now on Pillar 2? _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 thanks David Chamberlain, Steve Curtis, Mindy Herzfeld, Jeff Kadet, Noam Noked, and Jingyi Wang for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explains the relationships between Chinese tax policy, pillar 2, and global multinational enterprises. | ||
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
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| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
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| 650 | 4 |
_933911 _aCHINA |
|
| 773 | 0 |
_9172593 _oOP 138-Bis/2024/116/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 3. October 21 2024, p. 425-429 |
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| 942 | _cART | ||