| 000 | 02366nab a2200313 c 4500 | ||
|---|---|---|---|
| 999 |
_c146593 _d146593 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221019152934.0 | ||
| 007 | ta | ||
| 008 | 221019t2022 ne ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aPopovic, Dejan _961987 |
|
| 245 | 1 | 0 |
_aRome double tax convention _bthe first multilateral treaty for the purpose of avoiding double taxation _c Dejan Popović & Svetislav V. Kostić |
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aThis paper presents the story of the world’s first multilateral double taxation treaty, a treaty concluded in Rome after the end of World War I by all the successor states of former Austria-Hungary with the exception of Czechoslovakia. On the centennial of this treaty the authors first present its historical, legal and economic background and attempt to determine which of the quite few already existing double taxation treaties served as the model for a document which preceded the work done under the auspices of the League of Nations on the topic of double taxation. Concluding that it was the 1899 Austria-Hungary/Prussia double taxation treaty which served as inspiration for the drafters of the 1922 Rome double tax convention, the authors continue to analyse and compare their individual provisions. Subsequently, the authors turn to the question of why this multilateral treaty never came into force and present interesting historical data found in the archives of Yugoslavia. In the end, the authors conclude that the tale of the Rome double taxation convention reminds us in our modern environment about the values of common sense even in adverse political circumstances and clearly shows that multilateralism should not be abandoned as a prospective option. | ||
| 650 | 4 |
_aCONVENIO MULTILATERAL _967061 |
|
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
| 650 | 4 |
_aHISTORIA _945399 |
|
| 650 | 4 |
_aGUERRA MUNDIAL II _945127 |
|
| 650 | 4 |
_aANALISIS ECONOMICO _925834 |
|
| 650 | 4 |
_aROMA _948320 |
|
| 650 | 4 |
_aAUSTRIA _932208 |
|
| 650 | 4 |
_aHUNGRIA _945464 |
|
| 700 | 1 |
_aKostic, Svetislav V. _961964 |
|
| 773 | 0 |
_9168127 _oOP 2141/2022/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, n. 8-9, August-September 2022, p. 635-648 |
|
| 942 | _cART | ||