The role of the "other income" article within the structure of tax treaties Carlo Garbarino
By: Garbarino, Carlo
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Material type: 
ArticlePublisher: 2017Subject(s): FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | RENTAS EXTRANJERAS | PAÍS TERCERO
In:
Intertax v. 45, Issue 12, December 2017, p. 784-800
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141/2017/12-2 (Browse shelf) | Available | OP 2141/2017/12-2 |
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| 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 | OP 2141/2017/12-3 Contractual arrangements and the delineation of a transaction | OP 2141/2017/12-4 A European taxpayers' code | OP 2141/2017/12-5 Tax penalties |
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