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Pilar Uno - Importe B

Pilar Uno - Importe B

OECD

20,00 €
IVA incluido
Disponible
Editorial:
OECD
Año de edición:
2025
Materia
Hacienda pública
ISBN:
9789264499737
20,00 €
IVA incluido
Disponible

Selecciona una librería:

  • Librería Samer Atenea
  • Librería Aciertas (Toledo)
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Sobre IBD

Dentro de la Solución de Dos Pilares para abordar los desafíos fiscales que plantea la digitalización de la economía, acordada por el Marco Inclusivo OCDE/G20 sobre BEPS en octubre de 2021, el Monto B ofrece un enfoque simplificado y ágil para la aplicación del principio de plena competencia a las actividades básicas de marketing y distribución dentro de un país, con especial atención a las necesidades de los países con menor capacidad. El contenido del informe ha sido incorporado a las Directrices de Precios de Transferencia de la OCDE.

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