Imposición a nivel mundial de las empresas multinacionales: escala europea.
The European Union has included in Directive 2022/2523 the GloBe Project or Pillar 2 of the OECD 2020, which gives rise, in multinational groups, to a top-up tax on corporate income, for the difference between the minimum rate of 15% and the entity’s effective tax rate.
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| Format: | Article |
| Language: | Spanish |
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2023
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=9043843 |
| Source: | Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 36, 2023, pags. 202-231 |
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