000			01553nab a2200289 c 4500
999			_c141952 _d141952
003			ES-MaIEF
005			20200228125127.0
007			ta
008			200227t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966603 _aAhmed, Muhammad Ashfaq
245		0	_aUN MTC Article 8 _bwas the source rule surrender on Article 8 a blunder? The case study of Pakistan _c Muhammad Ashfaq Ahmed
260			_c2020
500			_aResumen.
520			_aThe United Nations Model Tax Convention (UN MTC) Article 8 allocates taxing rights on international traffic to the state of effective management. Article 8 (Alternative B), however, to the extent of shipping, conditionally allows some taxing rights to source state, too. The study posits that by surrendering source rule on Article 8, UN MTC ditched developing countries. This allowed airlines and shiplines stationed in developed countries not only generate large sums of revenues by hitting developing countries' ports but also repatriate them tax free to a sustained disadvantage to the developing countries.
650		4	_948600 _aTRANSPORTES MARITIMOS
650		4	_948589 _aTRAFICO MARITIMO
650		4	_939231 _aCOMERCIO INTERNACIONAL
650		4	_aIMPUESTOS _947460
650		4	_aDOBLE IMPOSICION _942842
650		4	_947936 _aPAISES EN DESARROLLO
650		4	_aCONVENIOS _941141
650		4	_944959 _aNACIONES UNIDAS
773	0		_9162026 _oOP 2141/2020/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 48, Issue 1, January 2020, p. 103-118
942			_cART