000			01179nab a2200229 c 4500
999			_c145628 _d145628
003			ES-MaIEF
005			20220321130041.0
007			ta
008			220321t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_926672 _aLoukota, Helmut
245		0	_aHave the OECD and UN Models served their purpose? _helectrónico _c Helmut Loukota
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aIn this article, the author maintains that the OECD Model and the UN Model, which is greatly influenced by the OECD Model and whose differences are primarily due to the imbalanced income stream between developing and developed countries, have perfectly served their purpose of being a treaty harmonizing force and will continue to do that in the future.
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. 594-599
942			_cRE