| 000 | 01117nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c145645 _d145645 |
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| 003 | ES-MaIEF | ||
| 005 | 20220916191952.0 | ||
| 007 | ta | ||
| 008 | 220321t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_93160 _aLang, Michael |
||
| 245 | 0 |
_aWhat is a "tax paid in that other state" under Article 23 of the OECD Model? _helectrónico _c Michael Lang |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThe author provides us, in this 75th anniversary issue of the Bulletin for International Taxation, his view on the meaning and implications of the phrase "tax paid in that other state" in article 23 of the OECD Model. | ||
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aRESIDENCIA FISCAL _948282 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aLIQUIDACIONES _947639 |
|
| 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. 656-664 |
|
| 942 | _cRE | ||