Origins of the OEEC work on tax treaties electrónico Continuity or Fresh Start? Richard Vann
By: Vann, Richard J
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Material type: 
ArticleSubject(s): SISTEMA FISCAL | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 76, n. 9, 2022, p. 433-449Summary: This very early history of OEEC/OECD tax work suggests that the emergence of the OECD as the primary mover in international tax was not predestined but from the beginning was a combination of chance, continuity and experimentation – provisional then and probably still.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/9-2 (Browse shelf) | Available | BIT/2022/9-2 |
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Resumen.
Incluye referencias bibliográficas.
This very early history of OEEC/OECD tax work suggests that the emergence of the OECD as the primary mover in international tax was not predestined but from the beginning was a combination of chance, continuity and experimentation – provisional then and probably still.
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