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008			241212s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_969623 _aChoudhury, Hafiz
245	1	4	_aThe history and prospects of the U.N. _bfast-track instrument _cby Hafiz Choudhury
260			_c2024
520			_aHafiz Choudhury is principal of The M Group Inc. and works on tax policy and administration matters worldwide. He contributes to the work of the U.N. Committee of Experts and is the general editor of the U.N. transfer pricing manual and U.N. extractive industries taxation handbook. He is a senior adviser to the International Tax and Investment Center. In this article, Choudhury explains efforts at the U.N. to create a fast-track instrument to help countries implement changes to the U.N. model tax convention without requiring an onerous renegotiation of the treaty.
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_944959 _aNACIONES UNIDAS
773	0		_9172619 _oOP 138-Bis/2024/115/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 10, September 2 2024, p. 1557-1562
942			_cART