| 000 | 01311nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c141260 _d141260 |
||
| 003 | ES-MaIEF | ||
| 005 | 20191008181413.0 | ||
| 007 | ta | ||
| 008 | 191008s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967558 _aTheophilou, Christos A. |
|
| 245 | 0 |
_aUsing the OECD Model commentaries and other tools to interpret tax treaties _c by Christos A. Theophilou |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. Acceso por claves. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses the interpretation of tax treaties and the use of internal and external tools as interpretive aids. In particular, he considers whether it is appropriate to rely on the commentaries to the OECD model income tax treaty as an external tool and examines the availability of established internal aids for treaty interpretation. | ||
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_aINTERPRETACION _947508 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 773 | 0 |
_9161151 _oOP 138-Bis/2019/95/12 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 12, September 16, 2019, p. 1169-1174 |
|
| 942 | _cART | ||