000			01208nab a2200253 c 4500
999			_c145641 _d145641
003			ES-MaIEF
005			20220321133811.0
007			ta
008			220321t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_952927 _aPeters, Carmel
245		0	_aTwenty years of change to the treatment of services in the OECD Model and the UN Model _helectrónico _c Carmel Peters
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aIn this article for the 75th anniversary issue of the Bulletin for International Taxation, the author provides her views on the various changes that have been made to the treatment of services in the OECD Model and the UN Model since the turn of the century.
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aSECTOR DE SERVICIOS _948356
650		4	_aINDUSTRIA DE SERVICIOS _946586
650		4	_aMODELO DE CONVENIO DE NACIONES UNIDAS _969624
650		4	_aMODELO DE CONVENIO OCDE _967760
773	0		_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 625-631
942			_cRE