La imposición mínima global de los grupos de sociedades. OCDE. Pillar 2
This article examines the proposal called “Base Erosion and Profit Shifting” (Pillar II), known as GloBE proposal, following the OCDE/G20’s report released on October 2020. Because of its novelty, after describing its basic elements, it will be compared with other fiscal instruments that had similar...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Spanish |
| Published: |
2021
|
| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8024629 |
| Source: | Derecho & Sociedad, ISSN 2079-3634, Nº. 56, 2021, pags. 1-38 |
| Tags: |
Add Tag
No Tags: Be the first to tag this record
|