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A change of paradigm in international tax law Article 7 of tax treaties and the need to resolve the source versus residence dichotomy João FranciscoBianco and Ramon Tomazela Santos Electrónico

Material type: Article

ArticlePublisher: 2016Subject(s): RESIDENCIA FISCAL

In: Bulletin for International Taxation v. 70, n. 3, March 2016

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	BIT/2016/3-2 (Browse shelf)	Available		BIT/2016/3-2

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Previous	BIT/2016/3-1 Cross - border tax arbitrage, the Parent - Subsidiary Directive ( 2011/96 ) and double taxation treaty law	BIT/2016/3-10 Taxation of multinational enterprises on a global market	BIT/2016/3-11 Navigating uncertain waters	BIT/2016/3-2 A change of paradigm in international tax law	BIT/2016/3-3 Pre - trial proceedings and expert evidence in tax litigation	BIT/2016/3-4 Japan's Supreme Court classifies a US Delaware limited partnership as a corporation	BIT/2016/3-5 The OECD Base Erosion and Profit Shifting initiative in an Australian context	Next

Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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