From the avoidance of double taxation to the avoidance of double non-taxation electrónico the changing objectives of tax treaties Porus F. Kaka
By: Kaka, Porus F
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES | MODELO DE CONVENIO OCDE | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 613-617Summary: The OECD/G20 Base Erosion and Profit Shifting Project has clarified that relief from double taxation under tax treaties does not extend to double non-taxation. This (new) objective of tax treaties is analysed from the perspective of the preamble and the amendments to the OECD Model (2017) and the related case law.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-13 (Browse shelf) | Available | BIT/2021/11/12-13 |
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The OECD/G20 Base Erosion and Profit Shifting Project has clarified that relief from double taxation under tax treaties does not extend to double non-taxation. This (new) objective of tax treaties is analysed from the perspective of the preamble and the amendments to the OECD Model (2017) and the related case law.
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