What can we learn from the history of Article 21 of the OECD Model? electrónico John F. Avery Jones
By: Avery Jones, John Francis
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | RESIDENCIA FISCAL | MODELO DE CONVENIO OCDE | HISTORIA
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 642-648Summary: 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).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-17 (Browse shelf) | Available | BIT/2021/11/12-17 |
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).
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