000 | 01256nab a2200265 c 4500 | ||
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003 | ES-MaIEF | ||
005 | 20190306174655.0 | ||
007 | ta | ||
008 | 190306t2019 ne ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_967058 _aSalehifar, Alireza |
|
245 | 4 |
_aThe overlap between dispute settlement mechanisms in World Trade Organization agreements and tax treaties _c Alireza Salehifar |
|
260 | _c2019 | ||
500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
500 | _aResumen. | ||
520 | _aThe rapid expansion of the membership of the World Trade Organization (WTO) poses a significant challenge to the operation of tax treaties. This article examines the possible clash of jurisdiction and the potential conflict between the dispute resolution mechanisms provided for by the WTO and in tax treaties | ||
650 | 4 |
_950141 _aIMPUESTOS |
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650 | 4 |
_948680 _aCOMERCIO |
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650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
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650 | 4 |
_aCONFLICTOS JURISDICCIONALES _940558 |
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650 | 4 |
_947916 _aORGANIZACION MUNDIAL DEL COMERCIO |
|
773 | 0 |
_9159675 _oBIT/2019/1 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 73, n. 1, January 2019, p. 50-56 |
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942 | _cART | ||
999 |
_c140120 _d140120 |