000			01403nab a2200217 c 4500
999			_c150524 _d150524
003			ES-MaIEF
005			20250328125536.0
007			ta
008			250328t2024 ne ||||| |||| 00| 0 spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_92740 _aAvi Yonah, Reuven Shlomo
245	1	0	_aBuilding the gateway _helectrónico _bwhy the two pillars need each other _c Reuven Avi-Yonah, Ajitesh Kir
520			_aThere is a reason the OECD proposed two pillars for its gateway to a better tax future. A gateway requires both pillars, and neither can stand without the other. Pillar 2 is a fait accompli, but it needs countries to implement Pillar 1 as well because in the absence of a clear sourcing rule there is no limit to countries implementing the Qualified Domestic Minimum Top-Up Tax (QDMTT), which would turn off the other parts of Pillar 2 and potentially result in double taxation. Pillar 1 is not going forward in the absence of a Multilateral Tax Convention (MLC), but it can be implemented unilaterally, although that would require overriding existing tax treaties.
650		4	_967756 _aPRIMER PILAR (OCDE)
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_970368 _aUTPR (OCDE)
650		4	_967061 _aCONVENIO MULTILATERAL
700			_965943 _aKir, Ajitesh
773	0		_9173114 _oOP 2141/2024/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v.52, n.10, oct 2024, p. 591 – 601
942			_cART