| 000 | 01299nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141878 _d141878 |
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| 003 | ES-MaIEF | ||
| 005 | 20200220103453.0 | ||
| 007 | ta | ||
| 008 | 200219t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_964120 _aSzczepanski, Jan |
|
| 245 |
_aIntegration of taxes on inheritances, estates and gifts into the OECD Model Tax Convention on Income and on Capital _bthe curious case of special provisions : part 2 _c Jan Karol Szczepanski |
||
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn Part 2 of this article, the author continues his examination of the interaction between the special provisions in the OECD Model Tax Convention on Income and on Capital, and conceptual foundations of taxes on inheritances, estates and gifts in light of the OECD Estate, Inheritance and Gift Model Convention | ||
| 650 | 4 |
_aHERENCIA _950219 |
|
| 650 | 4 |
_aDONACIONES _942899 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_967760 _aMODELO DE CONVENIO OCDE |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_9162061 _oBIT/2019/11 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 37, n. 11, November 2019, p. 598-608 |
|
| 942 | _cRE | ||