000			01147nab a2200241 c 4500
999			_c145643 _d145643
003			ES-MaIEF
005			20220321135229.0
007			ta
008			220321t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_92721 _aAvery Jones, John Francis
245		0	_aWhat can we learn from the history of Article 21 of the OECD Model? _helectrónico _c John F. Avery Jones
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 provides his thoughts on what can be learned from the history of article 21 of the OECD Model, particularly that of article 21(2) which was added to the OECD Model (1977).
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aRESIDENCIA FISCAL _948282
650		4	_aMODELO DE CONVENIO OCDE _967760
650		4	_aHISTORIA _945399
773	0		_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 642-648
942			_cRE