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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: Article

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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	BIT/2017/3/4-13 (Browse shelf)	Available		BIT/2017/3/4-13

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Previous	BIT/2017/3/4-10 Action 6 of the OECD/G20 BEPS initiative	BIT/2017/3/4-11 Guidance on the application of the principal purpose test in tax treaties	BIT/2017/3/4-12 The " other income " article in tax treaties as interpreted by the courts	BIT/2017/3/4-13 Analysis of the case law on the scope of article 17 of the OECD Model	BIT/2017/3/4-2 Uruguay's treaty policy	BIT/2017/3/4-3 Taxation of remuneration from employment aboard a ship or aircraft operated in international traffic	BIT/2017/3/4-4 An analysis of the rules on the taxation of investment income under Japan's tax treaties	Next

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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Biblioteca del Instituto de Estudios Fiscales

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.

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By: Romero Topete, Luis Alberto .