| 000 | 01214nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c140195 _d140195 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201009130645.0 | ||
| 007 | ta | ||
| 008 | 190325t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967090 _aMalan, Monique T. |
|
| 245 |
_aNew article 12A of the UN Model regarding fees for technical services _bahead of its time or a step too far? _c Monique T. Malan |
||
| 260 | _c2019 | ||
| 500 | _aDisponible en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article analyses the key features of the new article 12A (Fees for technical services) of the UN Model (2017) and the pre-existing principles that these features question. Inconsistencies exacerbated by the introduction of article 12A are discussed and the two alternatives advanced in the Commentary on Article 12A evaluated. | ||
| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_944959 _aNACIONES UNIDAS |
|
| 773 | 0 |
_9159830 _oBIT/2019/2 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 73, n. 2, February 2019, p. 58-68 |
|
| 942 | _cRE | ||