Orellana Polo, Eduardo
The " other income " article in tax treaties as interpreted by the courts a case law analysis Electrónico / Eduardo Orellana Polo .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the author considers how the scope of the "other income" article in tax treaties, and in the OECD Model, has been interpreted by various courts around the world.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
ABUSO DE TRATADOS
PREVENCIÓN
PROGRAMAS
ELUSION FISCAL
Bulletin for International Taxationv. 71, n. 3 - 4, March / April2017
The " other income " article in tax treaties as interpreted by the courts a case law analysis Electrónico / Eduardo Orellana Polo .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the author considers how the scope of the "other income" article in tax treaties, and in the OECD Model, has been interpreted by various courts around the world.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
ABUSO DE TRATADOS
PREVENCIÓN
PROGRAMAS
ELUSION FISCAL
Bulletin for International Taxationv. 71, n. 3 - 4, March / April2017