Tax treaties electrónico what are we going to do with them? Joanna Wheeler
By: Wheeler, Joanna
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | DOBLE IMPOSICION
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 579-587Summary: This article charts the historical development of thinking about tax treaties, the issues raised by the current treaty network and the many new ideas from the past decade and pleads for careful consideration of the way in which treaties are employed in the future as instruments of international tax law.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-8 (Browse shelf) | Available | BIT/2021/11/12-8 |
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article charts the historical development of thinking about tax treaties, the issues raised by the current treaty network and the many new ideas from the past decade and pleads for careful consideration of the way in which treaties are employed in the future as instruments of international tax law.
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