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