| 000 | 01063nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c143593 _d143593 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210216134228.0 | ||
| 007 | ta | ||
| 008 | 210216t2021 ne ||||o |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_968746 _aPatti, Giuseppe Francesco |
||
| 245 |
_aArticles 10 and 11 of the OECD Model and the Commentaries on the OECD Model (2017) _helectrónico _bwhen clarifications raise further doubts _c Giuseppe Francesco Patti |
||
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe changes made to the OECD Model and the related Commentaries throughout the years have generated doubts regarding the scope of articles 10 and 11. In particular, certain amendments to the 2017 OECD Commentary had the effect of raising uncertainties regarding the territorial scope of these provisions. | ||
| 650 | 4 |
_967760 _aMODELO DE CONVENIO OCDE |
|
| 773 | 0 |
_9164344 _oBIT/2021/1 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 1, 2021 |
|
| 942 | _cRE | ||