Twenty years of change to the treatment of services in the OECD Model and the UN Model electrónico Carmel Peters
By: Peters, Carmel
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | SECTOR DE SERVICIOS | INDUSTRIA DE SERVICIOS | MODELO DE CONVENIO DE NACIONES UNIDAS | MODELO DE CONVENIO OCDE
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 625-631Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-15 (Browse shelf) | Available | BIT/2021/11/12-15 |
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.
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