000 | 01181nab a2200253 c 4500 | ||
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999 |
_c139527 _d139527 |
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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 |
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942 | _cART |