000 01256nab a2200265 c 4500
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
650 4 _948680
_aCOMERCIO
650 4 _aTRATADOS INTERNACIONALES
_948608
650 4 _aCONFLICTOS JURISDICCIONALES
_940558
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
942 _cART
999 _c140120
_d140120