000 | 01008nab a2200241 c 4500 | ||
---|---|---|---|
999 |
_c150677 _d150677 |
||
003 | ES-MaIEF | ||
005 | 20250428110454.0 | ||
007 | ta | ||
008 | 250428t2025 xxu||||| |||| 00| 0eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
100 |
_955140 _aVanderWolk, Jefferson P. |
||
245 | 1 | 4 |
_aThe two-pillar solution _bafter three years, where are we? _c by Jefferson VanderWolk |
520 | _aIn this article, VanderWolk offers a sobering assessment of the two-pillar project and the brewing conflict between the OECD and the U.N. | ||
650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
650 | 4 |
_930755 _aARMONIZACION |
|
650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
|
650 | 4 |
_948067 _aPOLITICA FISCAL |
|
773 | 0 |
_9173119 _oOP 138-Bis/2025/117/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 117, n. 1, January 6 2025, p. 101-102 |
|
942 | _cART |