| 000 | 01101nab#a2200277#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219173414.0 | ||
| 008 | 170531s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aCools, Andy _963675 |
|
| 245 |
_aWhat is the scope of the concept of " income " in article 16 of the OECDModel ? _c Andy Cools _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aJEFES DE EMPRESA _947532 |
|
| 650 | 4 |
_aHONORARIOS PROFESIONALES _945441 |
|
| 650 | 4 |
_aSALARIOS _948349 |
|
| 650 | 4 |
_aRENTA _950200 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 520 | _aThe author examines the scope of article 16 of the OECD Model and specifically considers what items of income should be regarded as being directors' fees. | ||
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 3 - 4, March / April2017 |
|
| 942 | _cART | ||
| 942 | _z148060 | ||
| 999 |
_c130228 _d130228 |
||