| 000 | 01069nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c141993 _d141993 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200306130436.0 | ||
| 007 | ta | ||
| 008 | 200305t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 |
_914358 _aBrauner, Yariv |
||
| 245 | 4 |
_aThe true nature of tax treaties _c Y. Brauner |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe international tax regime is under tremendous pressure. This lecture examines important incongruities in treaty law that have weakened the regime. It harnesses insights from public international law and a dedicated survey of treaty negotiators, and concludes that reform should include more formality, multilateral elements and an independent tax forum. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
| 773 | 0 |
_9162193 _oBIT/2020/1 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 74, n. 1, January 2020, p. 28-48 |
|
| 942 | _cRE | ||