| 000 | 00894nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c146217 _d146217 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220823105625.0 | ||
| 007 | ta | ||
| 008 | 220823t2022 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _cES-MaIEF |
||
| 100 |
_92219 _aArnold, Brian J. |
||
| 245 | 0 |
_aReciprocity as a fundamental principle of tax treaties _helectrónico _bmeaningless platitude, misguided policy or practical guideline? _c Brian J. Arnold |
|
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author considers the meaning of the concept of reciprocity and its implications with regard to tax treaties. | ||
| 650 |
_aDOBLE IMPOSICION _942842 |
||
| 650 |
_aCONVENIOS _941141 |
||
| 650 |
_aTRATADOS INTERNACIONALES _948608 |
||
| 650 | 4 |
_aRECIPROCIDAD _969926 |
|
| 773 | 0 |
_9167707 _oBIT/2022/3 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 3, 2022, p. 123-132 |
|
| 942 | _cRE | ||