000 | 01002nab a2200241 c 4500 | ||
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999 |
_c143235 _d143235 |
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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 |
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650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
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650 | 4 |
_aARMONIZACION FISCAL _931085 |
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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 |