000 01181nab a2200253 c 4500
999 _c139527
_d139527
003 ES-MaIEF
005 20220825134321.0
007 ta
008 181220t2018 us ||||| ||||||0| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _aChan, Alfred K.
_951349
245 0 _aInterpreting the MLI
_ba guide to analyzing the treaty and its capital gains article
_c by Alfred Chan
260 _c2018
500 _aDisponible también en formato electrónico a través de la Biblioteca del IEF.
520 _aIn this article, the author examines the structure of the OECD's multilateral instrument, including the compatibility clauses and the use of opt-in, opt-out, and alternative provisions, with a focus on the capital gains provisions in article 9.
650 4 _944303
_aFISCALIDAD INTERNACIONAL
650 4 _948608
_aTRATADOS INTERNACIONALES
650 4 _aCONVENIO MULTILATERAL
_967061
650 4 _943197
_aPLUSVALIAS
650 4 _947856
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
773 0 _9158367
_oOP 138-Bis/2018/92/7
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 92, n. 9, November 26, 2018, p. 903-909
942 _cART