TY  - GEN
AU  - Álvarez Mendoza, Aroa
A4  - Onrubia Fernández, Jorge
PY  - 2024
UR  - https://hdl.handle.net/20.500.14352/106010
AB  - The implementation of the EU global minimum tax Directive, which, formalizing OECD’s Pillar 2, fixes a minimum tax rate of 15% for those multinational groups with revenues over 750 million euros, comes together with different consequences for Spain,...
LA  - eng
KW  - Impuestos
KW  - Empresas
KW  - Multinacionales
TI  - Analysis of the  EU Global Minimum Tax Directive and its implications for Spain
TY  - coursework
ER  -