| 000 | 01746nam a22003497a 4500 | ||
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| 999 |
_c6175 _d6175 |
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| 001 | 00006175 | ||
| 003 | ES-MaONT | ||
| 005 | 20211006062643.0 | ||
| 008 | 201022s2020 fr ||||frt|||i00| 0 eng d | ||
| 020 | _a978-92-64-28932-1 | ||
| 024 |
_2doi _a10.1787/beba0634-en _d. |
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| 040 | _aES-MaONT | ||
| 245 | 0 | 0 |
_aTax Challenges Arising from Digitalisation _b: Report on Pillar One Blueprint : inclusive framework on BEPS |
| 260 |
_aParis: _bOECD Publishing, _c2020 |
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| 300 |
_a230 p. _b: gráf. _c; 1 documento PDF |
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| 336 |
_atexto (visual) _2isbdcontent |
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| 337 |
_aelectrónico _2isbdmedia |
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| 338 |
_arecurso en línea _2rdacarrier |
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| 490 | 1 |
_aOECD/G20 Base Erosion and Profit Shifting Project _x; 2313-2612 |
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| 520 | _aThis report focuses on new nexus and profit allocation rules to ensure that, in an increasingly digital age, the allocation of taxing rights with respect to business profits is no longer exclusively circumscribed by reference to physical presence. It reflects the Inclusive Framework’s views on key policy features, principles and parameters, and identifies remaining political and technical issues where differences of views remain to be bridged, and next steps. | ||
| 650 | 0 |
_aTecnologías habilitadoras digitales _918 |
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| 653 | _aeconomy | ||
| 653 | _atax | ||
| 653 | _aCOVID-19 | ||
| 653 | _ablueprint | ||
| 653 | _adigitalisation | ||
| 653 | _agovernemts | ||
| 710 |
_aOrganización de Cooperación y Desarrollo Económico _92843 |
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| 830 | 0 |
_92384 _aOECD/G20 Base Erosion and Profit Shifting Project |
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| 856 | 4 | 2 |
_uhttps://www.oecd-ilibrary.org/taxation/tax-challenges-arising-from-digitalisation-report-on-pillar-one-blueprint_beba0634-en _x0 _yAcceso al documento _qpdf |
| 942 |
_2udc _cINF |
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