Bergedahl, Christopher
Hybrid entities and the OECD Model (2017) : the end of the road? .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article considers the important amendments made to the OECD Model (2017) and the Commentaries on the OECD Model (2017), with special emphasis on the implications of the changes made to articles 1 (Persons covered) and 23 (Methods for elimination of double taxation).
INSTRUMENTOS HÍBRIDOS FINANCIEROS
DOBLE IMPOSICION
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624 v. 72, n. 7, July 2018, p. 417-429
Hybrid entities and the OECD Model (2017) : the end of the road? .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article considers the important amendments made to the OECD Model (2017) and the Commentaries on the OECD Model (2017), with special emphasis on the implications of the changes made to articles 1 (Persons covered) and 23 (Methods for elimination of double taxation).
INSTRUMENTOS HÍBRIDOS FINANCIEROS
DOBLE IMPOSICION
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624 v. 72, n. 7, July 2018, p. 417-429