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.
Gorde:
| Egile nagusia: | |
|---|---|
| Formatua: | Artikulua |
| Hizkuntza: | Gaztelania |
| Argitaratua: |
2023
|
| Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=9043843 |
| Baliabidea: | Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 36, 2023, pags. 202-231 |
| Etiketak: |
Etiketa erantsi
Etiketarik gabe: Izan zaitez lehena erregistro honi etiketa jartzen
|