| 000 | 00995nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c150678 _d150678 |
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| 003 | ES-MaIEF | ||
| 005 | 20250428113257.0 | ||
| 007 | ta | ||
| 008 | 250428s2025 xxu||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_935481 _aPicciotto, Sol |
||
| 245 | 1 | 2 |
_aA fresh start _bsearching for consensus in international tax reform _c by Sol Picciotto |
| 520 | _aIn this article, Picciotto argues that the negotiations at the U.N. offer an opportunity to overcome the increasing dissensus in international tax rooted in the polarization between residence and source taxation, and that while a new consensus may be difficult to reach, it could be more sustainable. | ||
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 773 | 0 |
_9173120 _oOP 138-Bis/2025/117/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 117, n. 2, January 13 2025, p. 207-224 |
|
| 942 | _cART | ||