Lang, Michael
What is a "tax paid in that other state" under Article 23 of the OECD Model? electrónico / Michael Lang .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The author provides us, in this 75th anniversary issue of the Bulletin for International Taxation, his view on the meaning and implications of the phrase "tax paid in that other state" in article 23 of the OECD Model.
FISCALIDAD INTERNACIONAL
RESIDENCIA FISCAL
IMPUESTOS
LIQUIDACIONES
MODELO DE CONVENIO OCDE
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 656-664
What is a "tax paid in that other state" under Article 23 of the OECD Model? electrónico / Michael Lang .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The author provides us, in this 75th anniversary issue of the Bulletin for International Taxation, his view on the meaning and implications of the phrase "tax paid in that other state" in article 23 of the OECD Model.
FISCALIDAD INTERNACIONAL
RESIDENCIA FISCAL
IMPUESTOS
LIQUIDACIONES
MODELO DE CONVENIO OCDE
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 656-664