The global tax landscape is experiencing a profound transformation as the OECD/G20’s Pillar Two rules are adopted. Among these, the Undertaxed Profits Rule (UTPR) has emerged as a pivotal mechanism ...
El nuevo contexto de imposición mínima global planteado por la Organización para la Cooperación y el Desarrollo Económicos (“OCDE”) supone un cambio de paradigma al sistema de tributación ...
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