000			01130nab a2200241 c 4500
999			_c145646 _d145646
003			ES-MaIEF
005			20220321170447.0
007			ta
008			220321t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_92219 _aArnold, Brian J.
245		4	_aThe interpretation of tax treaties _helectrónico _blooking to the future _c Brian J. Arnold
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThe thesis of this article is that, for a variety of reasons, national courts often make fundamental mistakes in deciding tax treaty cases. To address this problem, the article suggests a process for tax treaty experts to provide advisory to national courts on tax treaty issues.
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aTRATADOS INTERNACIONALES _948608
650		4	_aINTERPRETACION _947508
650		4	_aJURISPRUDENCIA _947570
773	0		_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 665-672
942			_cRE