Kaka, Porus F.
From the avoidance of double taxation to the avoidance of double non-taxation the changing objectives of tax treaties electrónico / Porus F. Kaka .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The OECD/G20 Base Erosion and Profit Shifting Project has clarified that relief from double taxation under tax treaties does not extend to double non-taxation. This (new) objective of tax treaties is analysed from the perspective of the preamble and the amendments to the OECD Model (2017) and the related case law.
FISCALIDAD INTERNACIONAL
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
MODELO DE CONVENIO OCDE
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 613-617
From the avoidance of double taxation to the avoidance of double non-taxation the changing objectives of tax treaties electrónico / Porus F. Kaka .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The OECD/G20 Base Erosion and Profit Shifting Project has clarified that relief from double taxation under tax treaties does not extend to double non-taxation. This (new) objective of tax treaties is analysed from the perspective of the preamble and the amendments to the OECD Model (2017) and the related case law.
FISCALIDAD INTERNACIONAL
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
MODELO DE CONVENIO OCDE
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 613-617