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Pilar 1 and Pilar 2 are failures, but there are alternatives

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

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Abstract

I describe the possibilities to change the model tax conventions in such a way that P1 and P2 are not necessary anymore since they bot lack consistency, are extremely complex etc etc
Original languageEnglish
Title of host publicationGobernanza Tributario Mundial
EditorsAlfredo García Prats, Benjamin Sevilla Bernabéu
PublisherAranzadi La Ley
Pages149-168
Number of pages19
ISBN (Print)9788410850309
Publication statusPublished - 1 Mar 2025

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