Have the OECD Model and the UN Model served their purpose? electrónico are they still fit for purpose? Stef van Weeghel
By: Weeghel, Stef Van
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | MODELO DE CONVENIO OCDE | MODELO DE CONVENIO DE NACIONES UNIDAS
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 588-593Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-9 (Browse shelf) | Available | BIT/2021/11/12-9 |
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.
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