| 000 | 01047nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c145204 _d145204 |
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| 003 | ES-MaIEF | ||
| 005 | 20211129171130.0 | ||
| 007 | ta | ||
| 008 | 211129t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_936623 _aRaad, Kees Van |
|
| 245 | 2 |
_aA blueprint for restructuring the OECD Model's distributive rules _helectrónico _c Kees van Raad |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 520 | _aWhile frequent readers of tax treaty texts are used to them, the OECD Model's distributive rules (Articles 6-22) give rise to misinterpretation and misapplication by employing a combination of confusing approaches to accomplish single taxation. The author analyses the existing rules and presents a blueprint for more transparent rules. | ||
| 650 | 4 |
_967760 _aMODELO DE CONVENIO OCDE |
|
| 650 | 4 |
_947508 _aINTERPRETACION |
|
| 773 | 0 |
_9166354 _oBIT/2021/10 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 10, October 2021, p. 470-476 |
|
| 942 | _cRE | ||