| 000 | 01168nab#a2200277#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110621.0 | ||
| 008 | 170601s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aOrellana Polo, Eduardo _965422 |
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| 245 |
_aThe " other income " article in tax treaties as interpreted by the courts _b a case law analysis _c Eduardo Orellana Polo _hElectrónico |
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| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
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| 650 | 4 |
_aEVASION FISCAL _944029 |
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| 650 | 4 |
_aABUSO DE TRATADOS _963564 |
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| 650 | 4 |
_aPREVENCIÓN _954712 |
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| 650 | 4 |
_aPROGRAMAS _948158 |
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| 520 | _aIn this article, the author considers how the scope of the "other income" article in tax treaties, and in the OECD Model, has been interpreted by various courts around the world. | ||
| 650 | 4 |
_943410 _aELUSION FISCAL |
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| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 3 - 4, March / April2017 |
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| 942 | _cART | ||
| 942 | _z148066 | ||
| 999 |
_c61814 _d61814 |
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