Analysis of the case law on the scope of article 17 of the OECD Model issues resolved and yet to be resolved Luis Alberto Romero Topete Electrónico
By: Romero Topete, Luis Alberto.
Material type: ArticlePublisher: 2017Subject(s): ARTISTAS | DEPORTISTAS | IMPUESTOS | RETENCIONES TRIBUTARIAS | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Bulletin for International Taxation v. 71, n. 3 - 4, March / April2017Summary: This article examines the case law surrounding the scope of article 17 of the OECD Model, the issues that have been resolved and those that are yet to be resolved.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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IEF | BIT/2017/3/4-13 (Browse shelf) | Available | BIT/2017/3/4-13 |
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article examines the case law surrounding the scope of article 17 of the OECD Model, the issues that have been resolved and those that are yet to be resolved.
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