Hybrid entities and the OECD Model (2017) : the end of the road?
By: Bergedahl, Christopher
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Material type: 
ArticlePublisher: 2018Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | DOBLE IMPOSICION | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICOOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 7, July 2018, p. 417-429Summary: This article considers the important amendments made to the OECD Model (2017) and the Commentaries on the OECD Model (2017), with special emphasis on the implications of the changes made to articles 1 (Persons covered) and 23 (Methods for elimination of double taxation).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/7-1 (Browse shelf) | Available | BIT/2018/7-1 |
Disponible únicamente en formato electrónico.
Resumen.
This article considers the important amendments made to the OECD Model (2017) and the Commentaries on the OECD Model (2017), with special emphasis on the implications of the changes made to articles 1 (Persons covered) and 23 (Methods for elimination of double taxation).
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