000 01047nab a2200217 c 4500
999 _c150474
_d150474
003 ES-MaIEF
005 20250320083637.0
007 ta
008 250320t2024 xxu||||| |||| 00| 0eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _972450
_aBendlinger, Valentin
245 1 0 _aDoes Pillar 2 qualify transparent entities and PEs as residents under tax treaties?
_c by Valentin Bendlinger
520 _aIn this article, Bendlinger uses the example of transparent entities and permanent establishments to explain how the relationship between pillar 2 and tax treaties remains unresolved, raising multiple open questions.
650 4 _967772
_aSEGUNDO PILAR (OCDE)
650 4 _963148
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650 4 _948593
_aTRANSPARENCIA FISCAL
650 4 _942622
_aESTABLECIMIENTO PERMANENTE
650 4 _948608
_aTRATADOS INTERNACIONALES
773 0 _9173021
_oOP 138-Bis/2024/116/12
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 116, n. 12, December 23 2024, p. 1823-1836
942 _cART