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Previous	BIT/2013/8-6 The proposed indian general anti - avoidance rule	BIT/2013/8-7 The taxation od multinationals enterprises	BIT/2013/9-1 The construction clause in Article 5(3) of the OECD Model	BIT/2013/9-2 Cross - border softwere transactions from a technology importing countryprespective	BIT/2013/9-3 Permanent establishment implications for coordination centres in the oiland gas industry	BIT/2013/9-4 A modern understanding of Article 31(3)(c) of the Vienna Convention ( 1969 )	BIT/2013/9-5 Can, and should, the parol evidence rule be invoked bu or against the Canadian tax authorities in tax litigation ?	Next

Disponible únicamente la versión en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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Biblioteca del Instituto de Estudios Fiscales

Cross - border softwere transactions from a technology importing countryprespective the case of the Argentina - Germany Income and Capital Tax Treaty( 1978 ) Mirna S. Screpante Electrónico