Peters, Carmel
Twenty years of change to the treatment of services in the OECD Model and the UN Model electrónico / Carmel Peters .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article for the 75th anniversary issue of the Bulletin for International Taxation, the author provides her views on the various changes that have been made to the treatment of services in the OECD Model and the UN Model since the turn of the century.
FISCALIDAD INTERNACIONAL
SECTOR DE SERVICIOS
INDUSTRIA DE SERVICIOS
MODELO DE CONVENIO DE NACIONES UNIDAS
MODELO DE CONVENIO OCDE
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 625-631
Twenty years of change to the treatment of services in the OECD Model and the UN Model electrónico / Carmel Peters .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article for the 75th anniversary issue of the Bulletin for International Taxation, the author provides her views on the various changes that have been made to the treatment of services in the OECD Model and the UN Model since the turn of the century.
FISCALIDAD INTERNACIONAL
SECTOR DE SERVICIOS
INDUSTRIA DE SERVICIOS
MODELO DE CONVENIO DE NACIONES UNIDAS
MODELO DE CONVENIO OCDE
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 625-631