| 000 | 01133nab a2200229 c 4500 | ||
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| 999 |
_c145627 _d145627 |
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| 003 | ES-MaIEF | ||
| 005 | 20220321125520.0 | ||
| 007 | ta | ||
| 008 | 220321t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_946076 _aWeeghel, Stef Van |
||
| 245 | 0 |
_aHave the OECD Model and the UN Model served their purpose? _helectrónico _bare they still fit for purpose? _c Stef van Weeghel |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this contribution to the 75th anniversary issue of the Bulletin for International Taxation, the author considers whether the OECD Model and the UN Model are still fit for purpose. He also suggests ways in which the international tax system could be improved. | ||
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aMODELO DE CONVENIO OCDE _967760 |
|
| 650 | 4 |
_aMODELO DE CONVENIO DE NACIONES UNIDAS _969624 |
|
| 773 | 0 |
_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 588-593 |
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| 942 | _cRE | ||