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The UN Committee of Experts and the UN Model recent developments Brian J. Arnold Electrónico

By: Arnold, Brian J .

Material type: Article

ArticlePublisher: 2017Subject(s): FISCALIDAD INTERNACIONAL

In: Bulletin for International Taxation v. 71, n. 3 - 4, March / April2017Summary: This article reports on the Twelfth and Thirteenth Sessions of theUN Committee of Experts on International Cooperation in Tax Matters regarding the various issues considered in relation to the next update of the UN Model and the Commentaries on the UN Model, which are planned to be published later this year.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	BIT/2017/3/4-1 (Browse shelf)	Available		BIT/2017/3/4-1

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Previous	BIT/2017/2-7 The territoriality principle in the world of the OECD/G20 Base Erosion and Profit Shifting initiative	BIT/2017/2-8 Trump's take	BIT/2017/2-9 Status of the implementation of the OECD/G20 BEPS initiative in China and future developments	BIT/2017/3/4-1 The UN Committee of Experts and the UN Model	BIT/2017/3/4-10 Action 6 of the OECD/G20 BEPS initiative	BIT/2017/3/4-11 Guidance on the application of the principal purpose test in tax treaties	BIT/2017/3/4-12 The " other income " article in tax treaties as interpreted by the courts	Next

Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

This article reports on the Twelfth and Thirteenth Sessions of theUN Committee of Experts on International Cooperation in Tax Matters regarding the various issues considered in relation to the next update of the UN Model and the Commentaries on the UN Model, which are planned to be published later this year.

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Biblioteca del Instituto de Estudios Fiscales

The UN Committee of Experts and the UN Model recent developments Brian J. Arnold Electrónico

By: Arnold, Brian J.

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By: Arnold, Brian J .