View in EDS PDF Full Text

EL PILAR 2 DE LA OCDE. UN ANÁLISIS DE LA TRIBUTACIÓN MÍNIMA GLOBAL DESDE LA PERSPECTIVA DE LA JUSTICIA FISCAL PARA LOS PAÍSES EN DESARROLLO.

Saved in:
Bibliographic Details
Title: EL PILAR 2 DE LA OCDE. UN ANÁLISIS DE LA TRIBUTACIÓN MÍNIMA GLOBAL DESDE LA PERSPECTIVA DE LA JUSTICIA FISCAL PARA LOS PAÍSES EN DESARROLLO.
Alternate Title: THE OECD PILLAR 2. AN ANALYSIS OF GLOBAL MINIMUM TAXATION FROM A TAX JUSTICE PERSPECTIVE FOR DEVELOPING COUNTRIES.
Authors: Sevilla Bernabéu, Benjamín1
Source: Crónica Tributaria. 2025, Vol. 195 Issue 2, p131-166. 36p.
Database: Business Source Ultimate
FullText Links:
  – Type: pdflink
Text:
  Availability: 0
Header DbId: bsu
DbLabel: Business Source Ultimate
An: 187274796
AccessLevel: 2
PubType: Academic Journal
PubTypeId: academicJournal
PreciseRelevancyScore: 0
IllustrationInfo
Items – Name: Title
  Label: Title
  Group: Ti
  Data: EL PILAR 2 DE LA OCDE. UN ANÁLISIS DE LA TRIBUTACIÓN MÍNIMA GLOBAL DESDE LA PERSPECTIVA DE LA JUSTICIA FISCAL PARA LOS PAÍSES EN DESARROLLO.
– Name: TitleAlt
  Label: Alternate Title
  Group: TiAlt
  Data: THE OECD PILLAR 2. AN ANALYSIS OF GLOBAL MINIMUM TAXATION FROM A TAX JUSTICE PERSPECTIVE FOR DEVELOPING COUNTRIES.
– Name: Author
  Label: Authors
  Group: Au
  Data: <searchLink fieldCode="AR" term="%22Sevilla+Bernabéu%2C+Benjamín%22">Sevilla Bernabéu, Benjamín</searchLink><relatesTo>1</relatesTo>
– Name: TitleSource
  Label: Source
  Group: Src
  Data: <searchLink fieldCode="JN" term="%22Crónica+Tributaria%22">Crónica Tributaria</searchLink>. 2025, Vol. 195 Issue 2, p131-166. 36p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=187274796
RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.47092/CT.25.2.5
    Languages:
      – Code: spa
        Text: Spanish
    PhysicalDescription:
      Pagination:
        PageCount: 36
        StartPage: 131
    Titles:
      – TitleFull: EL PILAR 2 DE LA OCDE. UN ANÁLISIS DE LA TRIBUTACIÓN MÍNIMA GLOBAL DESDE LA PERSPECTIVA DE LA JUSTICIA FISCAL PARA LOS PAÍSES EN DESARROLLO.
        Type: main
  BibRelationships:
    HasContributorRelationships:
      – PersonEntity:
          Name:
            NameFull: Sevilla Bernabéu, Benjamín
    IsPartOfRelationships:
      – BibEntity:
          Dates:
            – D: 01
              M: 06
              Text: 2025
              Type: published
              Y: 2025
          Identifiers:
            – Type: issn-print
              Value: 02102919
          Numbering:
            – Type: volume
              Value: 195
            – Type: issue
              Value: 2
          Titles:
            – TitleFull: Crónica Tributaria
              Type: main
ResultId 1