| 000 | 00960nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c150463 _d150463 |
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| 003 | ES-MaIEF | ||
| 005 | 20250319082530.0 | ||
| 007 | ta | ||
| 008 | 250319t2024 xxu||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_972165 _aRaphael, Jeremy |
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| 245 | 1 | 0 |
_aPillar 2 nonprofit status _bthe allowable scope of business activities _c by Jeremy Raphael |
| 520 | _aIn this article, Raphael explains how a plain reading of the pillar 2 rules enables nonprofits to continue commercial activities that support their charitable missions without risking pillar 2 taxability. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_943694 _aENTIDADES SIN FINALIDAD LUCRATIVA |
|
| 650 | 4 |
_932313 _aBENEFICENCIA |
|
| 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. 1409-1418 |
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| 942 | _cART | ||