| 000 | 01109nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c145626 _d145626 |
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| 003 | ES-MaIEF | ||
| 005 | 20220321125034.0 | ||
| 007 | ta | ||
| 008 | 220321t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_951159 _aWheeler, Joanna |
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| 245 | 0 |
_aTax treaties _helectrónico _bwhat are we going to do with them? _c Joanna Wheeler |
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| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article charts the historical development of thinking about tax treaties, the issues raised by the current treaty network and the many new ideas from the past decade and pleads for careful consideration of the way in which treaties are employed in the future as instruments of international tax law. | ||
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
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| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
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| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
| 773 | 0 |
_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 579-587 |
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| 942 | _cRE | ||