The " other income " article in tax treaties as interpreted by the courts a case law analysis Eduardo Orellana Polo Electrónico
By: Orellana Polo, Eduardo
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Material type: 
ArticlePublisher: 2017Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | ABUSO DE TRATADOS | PREVENCIÓN | PROGRAMAS | ELUSION FISCAL
In:
Bulletin for International Taxation v. 71, n. 3 - 4, March / April2017Summary: In this article, the author considers how the scope of the "other income" article in tax treaties, and in the OECD Model, has been interpreted by various courts around the world.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/3/4-12 (Browse shelf) | Available | BIT/2017/3/4-12 |
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the author considers how the scope of the "other income" article in tax treaties, and in the OECD Model, has been interpreted by various courts around the world.
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