000			01446nab a2200241 c 4500
999			_c150118 _d150118
003			ES-MaIEF
005			20241217175239.0
007			ta
008			241213s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_971366 _aYen, Jason
245	1	0	_aTreatment of U.S. multinational IP transfers in a Pillar 2 world _c by Jason Yen and Bona Chung
260			_c2024
504			_aBibliografía
520			_aJason Yen is a principal and Bona Chung is a senior manager in the international tax and transaction services group in EY’s National Tax Department. They thank Alain Horat, Angela Evans, Barbara Angus, Brian Foley, David Wachutka, Jordan Pittman, Maureen Sanelli, Shivani Mehra, and Stephen Bates for their helpful contributions. In this article, Yen and Chung provide examples that highlight the complexities of analyzing IP transactions under pillar 2 and explore questions that require further guidance. The views expressed are those of the authors and do not necessarily reflect the views of EY or any other member firm of the global EY organization.
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_967681 _aTIPO MÍNIMO GLOBAL
650		4	_95175 _aACTIVOS INVISIBLES
650		4	_942888 _aESTADOS UNIDOS
700	1		_971367 _aChung, Bona
773	0		_9172592 _oOP 138-Bis/2024/116/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 2, October 14 2024, p. 197-216
942			_cART