Biblioteca del Instituto de Estudios Fiscales

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What has changed in the limitation on benefits clause of the 2016 US Model ? technical modifications, policy considerations and comparisons with Base Erosion and Profit Shifting Action 6 Rita Julien, Petra Koch & Rita Szudoczky

By: Julien, Rita.
Contributor(s): Koch, Petra | Szudoczky, Rita.
Material type: ArticleArticlePublisher: 2017Subject(s): LIMITACIÓN DE BENEFICIOS | ABUSO DE TRATADOS | EVASION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | ESTADOS UNIDOS | UNION EUROPEA | ELUSION FISCAL In: Intertax v. 45, n. 1, January 2017, p. 12-37
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OP 2141/2017/1-2 (Browse shelf) Available OP 2141/2017/1-2

Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.

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