000			01295nab a2200253 c 4500
999			_c145642 _d145642
003			ES-MaIEF
005			20220321134446.0
007			ta
008			220321t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_927056 _aGoede, Jan J.P. de
245		4	_aThe future of the taxation of software payments _helectrónico _breflections on the proposal to amend Article 12 of the UN Model as discussed by the UN Tax Committee in April 2021 _c Jan J.P. de Goede
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 comments on the taxation of software payments in light of the proposal to change article 12 of the UN Model as discussed by the UN Tax Committee in April 2021.
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aORDENADORES _947888
650		4	_aPROGRAMACION DE ORDENADORES _948157
650		4	_aPROPIEDAD INTELECTUAL _942409
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. 632-641
942			_cRE