Interest limitation rules in the post-BEPS era Michael Tell
By: Tell, Michael
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Material type: 
ArticlePublisher: 2017Subject(s): INTERES | IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PLANIFICACION FISCAL INTERNACIONAL | BASE IMPONIBLE COMÚN CONSOLIDADA
In:
Intertax v. 45, Issue 11, November 2017, p. 750-763
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2017/11-7 (Browse shelf) | Available | OP 2141/2017/11-7 |
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| OP 2141/2017/11-4 When taxation meets arbitration | OP 2141/2017/11-5 Adapting the concept of permanent establishment to the context of digital commerce | OP 2141/2017/11-6 Group provisions in the common (consolidated) corporate tax base | OP 2141/2017/11-7 Interest limitation rules in the post-BEPS era | OP 2141/2017/1-2 What has changed in the limitation on benefits clause of the 2016 US Model ? | OP 2141/2017/12-1 Firness | OP 2141/2017/12-2 The role of the "other income" article within the structure of tax treaties |
Resumen.
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