000 | 01047nab a2200217 c 4500 | ||
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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 |