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What is a "tax paid in that other state" under Article 23 of the OECD Model? electrónico Michael Lang

By: Lang, Michael .

Material type: Article

ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL

| RESIDENCIA FISCAL

| IMPUESTOS

| LIQUIDACIONES

| MODELO DE CONVENIO OCDE

In: Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 656-664Summary: The author provides us, in this 75th anniversary issue of the Bulletin for International Taxation, his view on the meaning and implications of the phrase "tax paid in that other state" in article 23 of the OECD Model.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2021/11/12-19 (Browse shelf)	Available		BIT/2021/11/12-19

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Previous	BIT/2021/11/12-16 The future of the taxation of software payments	BIT/2021/11/12-17 What can we learn from the history of Article 21 of the OECD Model?	BIT/2021/11/12-18 Proposal for a reform of Article 21 of the OECD Model	BIT/2021/11/12-19 What is a "tax paid in that other state" under Article 23 of the OECD Model?	BIT/2021/11/12-2 The deceptive allure of taxing "residual profits"	BIT/2021/11/12-20 The interpretation of tax treaties	BIT/2021/11/12-21 Interpretation of tax treaties and the decisions of foreign tax courts as a "subsequent practice" under Articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969)	Next

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Resumen.

The author provides us, in this 75th anniversary issue of the Bulletin for International Taxation, his view on the meaning and implications of the phrase "tax paid in that other state" in article 23 of the OECD Model.

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What is a "tax paid in that other state" under Article 23 of the OECD Model? electrónico Michael Lang

By: Lang, Michael.

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By: Lang, Michael .