000 01002nab a2200241 c 4500
999 _c143235
_d143235
003 ES-MaIEF
005 20201123125028.0
007 ta
008 201123t2020 ne ||||oo|||| 00| 0 eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _92721
_aAvery Jones, John Francis
245 2 _aA fresh look at Article 3(2) of the OECD Model
_hrecurso electrónico
_c John Avery Jones
260 _c2020
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aJohn Avery Jones, in this article, develops some new thoughts regarding treaty interpretation and the role of article 3(2) of the OECD Model from the common law point of view.
650 4 _944303
_aFISCALIDAD INTERNACIONAL
650 4 _aTRATADOS INTERNACIONALES
_948608
650 4 _aARMONIZACION FISCAL
_931085
650 4 _967760
_aMODELO DE CONVENIO OCDE
773 0 _9163862
_oBIT/2020/11
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_gv. 74, n. 11, November 2020
942 _cRE