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...
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| Formatua: | Artikulua |
| Hizkuntza: | Gaztelania |
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2021
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| Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8024629 |
| Baliabidea: | Derecho & Sociedad, ISSN 2079-3634, Nº. 56, 2021, pags. 1-38 |
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