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La imposición mínima global de los grupos de sociedades. OCDE. Pillar 2
(Pontificia Universidad Católica del Perú, 2021-08-03)
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 ...