| 000 | 01015nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c150476 _d150476 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250320091422.0 | ||
| 007 | ta | ||
| 008 | 250320t2024 xxu||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_921782 _aHorst, Thomas |
|
| 245 | 1 | 0 |
_aReplacing the Pillar 2 UTPR with an undertaxed payments rule _c by Thomas Horst |
| 520 | _aIn this article, Horst examines differences between the undertaxed payments rule and the UTPR, or undertaxed profits rule, and whether adoption of the former could resolve incongruities between the laws of the United States and the many countries that have enacted the UTPR and provide a legally acceptable alternative to the UTPR. | ||
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
|
| 650 | 4 |
_948213 _aRECURSOS |
|
| 650 | 4 |
_970368 _aUTPR (OCDE) |
|
| 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. 1873-1877 |
|
| 942 | _cART | ||