The relationship between the taxation of business profits and income from immovable property under tax treaties electrónico Savvas Kostikidis
By: Kostikidis, Savvas
.
Material type: 
ArticleSubject(s): EMPRESAS | BENEFICIOS | PROPIEDAD INMOBILIARIA | RENTA | IMPUESTOS | MODELO DE CONVENIO OCDE | INTERPRETACION
In:
Bulletin for International Taxation v. 76, n. 3, 2022, p. 141-157Summary: This article examines the relationship between the provisions in the OECD Model on income from immovable property and on business profits, establishes the overlaps, demonstrates how these overlaps were solved by the predecessors of the OECD and domestic courts – thereby leading to qualification conflicts – and discusses how this situation is currently resolved.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/3-3 (Browse shelf) | Available | BIT/2022/3-3 |
Browsing IEF Shelves Close shelf browser
Resumen.
This article examines the relationship between the provisions in the OECD Model on income from immovable property and on business profits, establishes the overlaps, demonstrates how these overlaps were solved by the predecessors of the OECD and domestic courts – thereby leading to qualification conflicts – and discusses how this situation is currently resolved.
Click on an image to view it in the image viewer
There are no comments for this item.