000			01073nab a2200205 c 4500
999			_c150062 _d150062
003			ES-MaIEF
005			20241209181109.0
007			ta
008			241209s2024 xxu||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_964356 _aRosenbloom, H. David
245	1	0	_aMysteries of the model _cby H. David Rosenbloom
260			_c2024
520			_aH. David Rosenbloom is a member of Caplin & Drysdale Chtd. in Washington, the James S. Eustice Visiting Professor of Taxation and director of the international tax program at New York University School of Law, and a member of Tax Analysts’ board of directors. In this article, Rosenbloom explores three complex “mysteries” of the 2016 U.S. model income tax convention: derivation, non-aggravation, and justifiable discrimination.
650		4	_948067 _aPOLITICA FISCAL
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_942888 _aESTADOS UNIDOS
773	0		_oOP138-Bis/2024/115/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 5, July 29 2024; p. 643-647
942			_cART