| 000 | 01144nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c150462 _d150462 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250319081847.0 | ||
| 007 | ta | ||
| 008 | 250319t2024 xxu||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_972118 _aOrtega, Xiaoli |
|
| 245 | 1 | 0 |
_aU.S. and China corporate tax implications for Pillar 2 adoption _c by Xiaoli Ortega |
| 520 | _aIn this article, Ortega analyzes and compares the corporate income tax structure and governmental incentives for U.S. and Chinese corporations. She identifies key differences between the countries’ corporate income tax structures and their implications for U.S. and Chinese economic and political goals, as well as the implementation of pillar 2. | ||
| 650 | 4 |
_933911 _aCHINA |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
|
| 650 | 4 |
_947978 _aPERDIDAS |
|
| 650 | 4 |
_933516 _aCAPITAL |
|
| 650 | 4 |
_947462 _aINCENTIVOS FISCALES |
|
| 773 | 0 |
_9173018 _oOP 138-Bis/2024/116/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 9, December 2 2024, p. 1399-1407 |
|
| 942 | _cART | ||