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Contract splitting and Article 17 of the OECD Model is source taxationof artistes and sportmen a new dummensteuer ? Andres Báez Moreno Electrónico

By: Báez Moreno, Andrés.
Material type: ArticleArticlePublisher: 2014Subject(s): ARTISTAS | DEPORTISTAS | IMPUESTOS | ESPAÑA | ARMONIZACION FISCAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Bulletin for International Taxation v. 68, n. 3, Mach 2014
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