| 000 | 01119nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c143590 _d143590 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210216131450.0 | ||
| 007 | ta | ||
| 008 | 210216t2020 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968744 _aManzi, Gaetano |
|
| 245 | 4 |
_aThe autonomous interpretation of the Multilateral Instrument with particular relevance to Article 2(2) _helectrónico _c Gaetano Manzi |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article assesses the interpretational process regarding the "undefined terms" in the Multilateral Instrument (or MLI). It verifies the relevance of article 2(2) of the MLI - whether it should be the starting point for interpretational purposes - and assesses the importance of the Vienna Convention (1969) and other means of interpretation. | ||
| 650 | 4 |
_967061 _aCONVENIO MULTILATERAL |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 773 | 0 |
_9164339 _oBIT/2020/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 74, n. 12, 2020, p. 742-756 |
|
| 942 | _cRE | ||