Loukota, Helmut
Have the OECD and UN Models served their purpose? electrónico / Helmut Loukota .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author maintains that the OECD Model and the UN Model, which is greatly influenced by the OECD Model and whose differences are primarily due to the imbalanced income stream between developing and developed countries, have perfectly served their purpose of being a treaty harmonizing force and will continue to do that in the future.
FISCALIDAD INTERNACIONAL
MODELO DE CONVENIO OCDE
MODELO DE CONVENIO DE NACIONES UNIDAS
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 594-599
Have the OECD and UN Models served their purpose? electrónico / Helmut Loukota .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author maintains that the OECD Model and the UN Model, which is greatly influenced by the OECD Model and whose differences are primarily due to the imbalanced income stream between developing and developed countries, have perfectly served their purpose of being a treaty harmonizing force and will continue to do that in the future.
FISCALIDAD INTERNACIONAL
MODELO DE CONVENIO OCDE
MODELO DE CONVENIO DE NACIONES UNIDAS
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 594-599