| 000 | 01291nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c148666 _d148666 |
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| 003 | ES-MaIEF | ||
| 005 | 20231213131221.0 | ||
| 007 | ta | ||
| 008 | 231212t2023 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_939437 _aErdös, Gabriella |
||
| 245 | 0 |
_aExiting from the obligations of a tax treaty _helectrónico _ban international framework with diverse practices _cGabriella Erdös and Gergely Czoboly |
|
| 500 | _aResumen. | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la plataforma IBFD de la Biblioteca del IEF. | ||
| 520 | _aThis article focuses on the intention of states to withdraw from tax treaty obligations, starting with the pre-ratification period and ending with post-treaty obligations. Intentions are reviewed in the light of the general principles of international law, the Vienna Convention (1969), the OECD and UN Models, and in relation to jurisprudence. | ||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
| 650 |
_aDOBLE IMPOSICION _942842 |
||
| 650 |
_aCONVENIOS _941141 |
||
| 650 |
_aTRATADOS INTERNACIONALES _948608 |
||
| 700 | 1 |
_967351 _aCzoboly, Gergely |
|
| 773 | 0 |
_9170863 _oBIT/2023/7 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 77, n. 7, July 2023, p. 292-301 |
|
| 942 | _cRE | ||