Chan, Alfred K.
Interpreting the MLI a guide to analyzing the treaty and its capital gains article / by Alfred Chan .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
In this article, the author examines the structure of the OECD's multilateral instrument, including the compatibility clauses and the use of opt-in, opt-out, and alternative provisions, with a focus on the capital gains provisions in article 9.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
CONVENIO MULTILATERAL
PLUSVALIAS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Tax Notes International 1048-3306 v. 92, n. 9, November 26, 2018, p. 903-909
Interpreting the MLI a guide to analyzing the treaty and its capital gains article / by Alfred Chan .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
In this article, the author examines the structure of the OECD's multilateral instrument, including the compatibility clauses and the use of opt-in, opt-out, and alternative provisions, with a focus on the capital gains provisions in article 9.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
CONVENIO MULTILATERAL
PLUSVALIAS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Tax Notes International 1048-3306 v. 92, n. 9, November 26, 2018, p. 903-909