Non-discrimination and transparent entities electrónico Marcos L. Brabazon
By: Brabazon, Marcos L.
Material type: ArticleSubject(s): DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES | SOCIEDADES PATRIMONIALES | DISCRIMINACIÓN In: Bulletin for International Taxation v. 76, n. 3, 2022, 10 p. Summary: This article surveys and assesses the application of the non-discrimination rules in tax treaties to situations involving fiscally transparent entities.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2022/3-5 (Browse shelf) | Available | BIT/2022/3-5 |
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Resumen.
This article surveys and assesses the application of the non-discrimination rules in tax treaties to situations involving fiscally transparent entities.
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