000			01441nab a2200265 c 4500
999			_c147782 _d147782
003			ES-MaIEF
005			20230627114757.0
007			ta
008			230627t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970790 _aPham, Loan
245		2	_aA study of Vietnam's double tax treaties _bpatterns of treaty growth and shifting treaty policy _c Loan Pham
500			_aResumen.
520			_aThe article focuses on Vietnam’s double tax treaties and examines the patterns of treaty growth and shifting treaty policy. The analysis concerns a thirty-year period following the incorporation of the OECD Model Convention and the UN Model provisions into its bilateral treaties. An interesting finding is the extent to which Vietnam’s treaties favoured the use of the UN Model provisions concerning the definition of permanent establishments and capital gains on the disposal of immovable property, particularly in its treaties with OECD members.
650			_aFISCALIDAD INTERNACIONAL _944303
650			_aDOBLE IMPOSICION _942842
650			_aCONVENIOS _941141
650			_aTRATADOS INTERNACIONALES _948608
650		4	_aMODELO DE CONVENIO OCDE _967760
650		4	_aMODELO DE CONVENIO DE NACIONES UNIDAS _969624
650		4	_aAPLICACION _927355
650		4	_aVIETNAM _948684
773	0		_9169600 _oOP 2141/2023/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 3, March 2023, p. 250-260
942			_cART