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The limitation on benefits article in the OECD Model closing abusive (undesired ) conduit gateways Adrian Wardzynski Electrónico

By: Wardzynski, Adrian.
Material type: ArticleArticlePublisher: 2014Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | LIMITACIÓN DE BENEFICIOS | IMPUESTOS | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Bulletin for International Taxation v. 68, n. 9, September 2014
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