Commentary on the Business Profits Article contained in Double Tax Treaties signed by Ibero-American Countries
| Autor: | Navarro Ibarrola, Aitor |
|---|---|
| Přispěvatelé: | Iberoamerican Observatory of International Taxation |
| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: | |
| Zdroj: | e-Archivo. Repositorio Institucional de la Universidad Carlos III de Madrid instname |
| Popis: | This is the first publication of a series of draft papers referred to the content of the Double Tax Treaties signed by Ibero-American countries, i.e. Latin American countries plus Brazil, Portugal and Spain. The present contribution refers to the business profits article, mostly patterned according to article 7 of the OECD Model Tax Convention, from which it departs to give an overview of the scope, rationale and purpose of this provision, as well as relevant deviations from such a modelled reference. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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