| 000 | 01129nab a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20180927134506.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966539 _aBergedahl, Christopher |
|
| 245 |
_aHybrid entities and the OECD Model (2017) _b : the end of the road? |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article considers the important amendments made to the OECD Model (2017) and the Commentaries on the OECD Model (2017), with special emphasis on the implications of the changes made to articles 1 (Persons covered) and 23 (Methods for elimination of double taxation). | ||
| 650 | 4 |
_961626 _aINSTRUMENTOS HÍBRIDOS FINANCIEROS |
|
| 650 | 4 |
_942842 _aDOBLE IMPOSICION |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 7, July 2018, p. 417-429 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||
| 999 |
_c138946 _d138946 |
||