000			01415nab a2200289 c 4500
999			_c145638 _d145638
003			ES-MaIEF
005			20220321132730.0
007			ta
008			220321t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_963132 _aKaka, Porus F.
245		0	_a From the avoidance of double taxation to the avoidance of double non-taxation _helectrónico _bthe changing objectives of tax treaties _c Porus F. Kaka
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThe OECD/G20 Base Erosion and Profit Shifting Project has clarified that relief from double taxation under tax treaties does not extend to double non-taxation. This (new) objective of tax treaties is analysed from the perspective of the preamble and the amendments to the OECD Model (2017) and the related case law.
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aDOBLE IMPOSICION _942842
650		4	_aCONVENIOS _941141
650		4	_aTRATADOS INTERNACIONALES _948608
650		4	_aMODELO DE CONVENIO OCDE _967760
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPREVENCIÓN _954712
650		4	_aPROGRAMAS _948158
773	0		_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 613-617
942			_cRE