Tax Treaties After BEPS: The Colombia-Italy Case Study
| Jazyk: | angličtina |
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| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | Tax Notes International. 103:1041-1060 |
| ISSN: | 1048-3306 |
| Popis: | In this article, the authors dissect key provisions of the tax treaty between Colombia and Italy, which was concluded after the OECD released its 2015 final reports on base erosion and profit shifting. In particular, they focus on provisions that were implemented in accordance with the BEPS final reports. |
| Databáze: | OpenAIRE |
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