| 000 | 01289nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c150454 _d150454 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250318125701.0 | ||
| 007 | ta | ||
| 008 | 250318t2024 xxu||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_935481 _aPicciotto, Sol |
||
| 245 | 1 | 0 |
_aOperationalizing the formulary apportionment method in Pakistan _c by Sol Picciotto and Muhammad Ashfaq Ahmed |
| 520 | _aIn this article, Picciotto and Ahmed argue that it is time for countries to move toward using the formulary apportionment method for taxation of multinationals and focus on Pakistan to show how this could be done, in concert with other willing countries, based on standards now agreed to by the BEPS inclusive framework as part of its two-pillar solution. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_947942 _aPAKISTAN |
|
| 700 | 1 |
_966603 _aAhmed, Muhammad Ashfaq |
|
| 773 | 0 |
_9172859 _oOP 138-Bis/2024/116/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 8, November 25 2024, p. 1253-1266 |
|
| 942 | _cART | ||