The Non-Discrimination Clause in Double Taxation Agreements

Autor: López Nieto, Sebastián

Publikováno v: Derecho & Sociedad; Núm. 43 (2014); 473-480

This article analyzes the scope of the non-discrimination rule contained in Double Taxation Avoidance Treaties, especially those signed by Argentina. This document considers the OECD and the ILADT Models, which contain provisions designed to ensure t

Externí odkaz: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12591/13148
http://repositorio.pucp.edu.pe/index/handle/123456789/118516

La Cláusula de no Discriminación en los Convenios de Doble Imposición

Autor: López Nieto, Sebastián

Publikováno v: Derecho & Sociedad; Núm. 43 (2014); 473-480
Revistas Pontificia Universidad Católica del Perú
Pontificia Universidad Católica del Perú
instacron:PUCP

This article analyzes the scope of the non-discrimination rule contained in Double Taxation Avoidance Treaties, especially those signed by Argentina. This document considers the OECD and the ILADT Models, which contain provisions designed to ensure t

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::ce0b77822d62e43db920f8eb64713cbf
http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12591