| 000 | 01080nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c145629 _d145629 |
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| 003 | ES-MaIEF | ||
| 005 | 20221018164757.0 | ||
| 007 | ta | ||
| 008 | 220321t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aBaker, Philip _93135 |
|
| 245 | 0 |
_aMultilateral tax treaties _helectrónico _c Philip Baker |
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| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThe international tax architecture is dominated by thousands of bilateral treaties. However, multilateral tax treaties (MTTs) are also present in growing numbers. Recent developments have pointed the way to a possible future growth in MTTs. This article examines the advantages and disadvantages of MTTs, and considers their possible future role. | ||
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
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| 650 | 4 |
_aCONVENIO MULTILATERAL _967061 |
|
| 773 | 0 |
_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 600-606 |
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| 942 | _cRE | ||