| 000 | 01031nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c150371 _d150371 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250228152040.0 | ||
| 007 | ta | ||
| 008 | 240628t2023 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_933232 _aBáez Moreno, Andrés |
||
| 245 | 0 |
_aPillar one and alchemy _helectrónico _b what can we learn from past mistakes _c Andrés Báez Moreno, Yariv Brauner |
|
| 520 | _aPillar One’s Amount A has failed miserably. However, the paper attempts to enumerate the many political and technical mistakes made in its formation process in order to underpin an alternative proposal that the authors had already advocated some time ago | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 650 | 4 |
_971719 _aAMOUNT A (PRIMER PILAR, OCDE) |
|
| 650 | 4 |
_aRETENCIONES TRIBUTARIAS _948294 |
|
| 700 |
_914358 _aBrauner, Yariv |
||
| 773 | 0 |
_9171822 _oOP 2141/2023/12 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 12, December 2023, p. 811-821 |
|
| 942 | _cRE | ||