Avery Jones, John Francis
What can we learn from the history of Article 21 of the OECD Model? electrónico / John F. Avery Jones .-- , 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 provides his thoughts on what can be learned from the history of article 21 of the OECD Model, particularly that of article 21(2) which was added to the OECD Model (1977).
FISCALIDAD INTERNACIONAL
RESIDENCIA FISCAL
MODELO DE CONVENIO OCDE
HISTORIA
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 642-648
What can we learn from the history of Article 21 of the OECD Model? electrónico / John F. Avery Jones .-- , 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 provides his thoughts on what can be learned from the history of article 21 of the OECD Model, particularly that of article 21(2) which was added to the OECD Model (1977).
FISCALIDAD INTERNACIONAL
RESIDENCIA FISCAL
MODELO DE CONVENIO OCDE
HISTORIA
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 642-648