| 000 | 01254nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c141709 _d141709 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220805130638.0 | ||
| 007 | ta | ||
| 008 | 200205t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aChan, Alfred K. _951349 |
|
| 245 | 0 |
_aApplying the multilateral instrument's specific activity exemption _c by Alfred Chan |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author provides a guide to article 13 of the OECD's multilateral insturment, which attempts to combat efforts to artificially avoid creating a permanent establishment using the specific activity exemption. He examines the various options and reservations included in the article and considers how the choices that jurisdictions make interact with the choices made by their treaty partners. | ||
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 650 | 4 |
_967061 _aCONVENIO MULTILATERAL |
|
| 773 | 0 |
_9161698 _oOP 138-Bis/2019/96/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 96, n. 11, December 16, 2019, p. 991-999 |
|
| 942 | _cART | ||