Brabazon, Marcos L.
Non-discrimination and transparent entities electrónico / Marcos L. Brabazon
Resumen.
This article surveys and assesses the application of the non-discrimination rules in tax treaties to situations involving fiscally transparent entities.
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
SOCIEDADES PATRIMONIALES
DISCRIMINACIÓN
Bulletin for International Taxation 0007-4624 v. 76, n. 3, 2022, 10 p.
Non-discrimination and transparent entities electrónico / Marcos L. Brabazon
Resumen.
This article surveys and assesses the application of the non-discrimination rules in tax treaties to situations involving fiscally transparent entities.
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
SOCIEDADES PATRIMONIALES
DISCRIMINACIÓN
Bulletin for International Taxation 0007-4624 v. 76, n. 3, 2022, 10 p.