| 000 | 01001nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c149381 _d149381 |
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| 003 | ES-MaIEF | ||
| 005 | 20240516124842.0 | ||
| 007 | ta | ||
| 008 | 240516t2024 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_935481 _aPicciotto, Sol |
||
| 245 | 2 |
_aA tale of two subject-to-tax rules _c by Sol Picciotto, Jeffery M. Kadet and Bob Michel |
|
| 520 | _aThis article examines and contrasts two proposals for a subject-to-tax rule to be incorporated into tax treaties, one proposed by the U.N. Tax Committee and the other by the G20/OECD inclusive framework on base erosion and profit shifting. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_969624 _aMODELO DE CONVENIO DE NACIONES UNIDAS |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 700 |
_953871 _aKadet, Jeffery |
||
| 700 | 1 |
_961349 _aMichel, Bob |
|
| 773 | 0 |
_9171581 _oOP 138-Bis/2024/113/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 113, n. 10, March 4 2024, p. 1235-1245 |
|
| 942 | _cART | ||