Weeghel, Stef Van
Have the OECD Model and the UN Model served their purpose? are they still fit for purpose? electrónico / Stef van Weeghel .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this contribution to the 75th anniversary issue of the Bulletin for International Taxation, the author considers whether the OECD Model and the UN Model are still fit for purpose. He also suggests ways in which the international tax system could be improved.
FISCALIDAD INTERNACIONAL
MODELO DE CONVENIO OCDE
MODELO DE CONVENIO DE NACIONES UNIDAS
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 588-593
Have the OECD Model and the UN Model served their purpose? are they still fit for purpose? electrónico / Stef van Weeghel .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this contribution to the 75th anniversary issue of the Bulletin for International Taxation, the author considers whether the OECD Model and the UN Model are still fit for purpose. He also suggests ways in which the international tax system could be improved.
FISCALIDAD INTERNACIONAL
MODELO DE CONVENIO OCDE
MODELO DE CONVENIO DE NACIONES UNIDAS
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 588-593