000 01042nab#a2200217#c#4500
003 IEF
005 20180219152840.0
008 170530s2017 NLD|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aArnold, Brian J.
_92219
245 _aThe UN Committee of Experts and the UN Model
_b recent developments
_c Brian J. Arnold
_hElectrónico
260 _c2017
500 _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650 4 _aFISCALIDAD INTERNACIONAL
_944303
520 _aThis article reports on the Twelfth and Thirteenth Sessions of theUN Committee of Experts on International Cooperation in Tax Matters regarding the various issues considered in relation to the next update of the UN Model and the Commentaries on the UN Model, which are planned to be published later this year.
773 0 _tBulletin for International Taxation
_gv. 71, n. 3 - 4, March / April2017
942 _cART
942 _z148047
999 _c27373
_d27373