| 000 | 01162nab a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181123110231.0 | ||
| 007 | ta | ||
| 008 | 181122t2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_964120 _aSzczepanski, Jan |
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| 245 | 4 |
_aThe dual system of OECD Model Tax Conventions from the evolutionary perspective _c Jan Karol Szczepanski |
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| 260 | _c2018 | ||
| 500 | _aResumen. | ||
| 520 | _aThis article attempts to analyse, from the evolutionary perspective, the dual system of OECD Model Tax Conventions that arguably came into existence as a result of a tax policy choice that was introduced from the very beginning of works on bilateral model solutions concerning the elimination of international juridical double taxation. | ||
| 650 | 4 |
_942842 _aDOBLE IMPOSICION |
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| 650 |
_aCONVENIOS _947460 |
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| 650 | 4 |
_948095 _aTRATADOS INTERNACIONALES |
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| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
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| 650 | 4 |
_aPROGRAMAS _948158 |
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| 773 | 0 |
_9158082 _oOP 2141/2018/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, Issue 10, October 2018, p. 766-793 |
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| 942 | _cART | ||
| 999 |
_c139370 _d139370 |
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