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Conflicts of qualification and interpretation how should developing countries react ? Christoph Marchgraber

Material type: Article

ArticlePublisher: 2016Subject(s): FISCALIDAD INTERNACIONAL

In: Intertax v. 44, n. 4, April 2016, p. 307-315

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	OP 2141/2016/4-3 (Browse shelf)	Available		OP 2141/2016/4-3

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Previous	OP 2141/2016/3-5 Exchange of tax information and privacy in Estonia	OP 2141/2016/4-1 Tackling VAT - fraud in Europe	OP 2141/2016/4-2 Exchange of information : an analysis of the scope of Article 26 OECD Model and its requirements	OP 2141/2016/4-3 Conflicts of qualification and interpretation	OP 2141/2016/4-4 The interplay beetween the OECD recommendations of Action 2 y 3 regarding hybrid structures	OP 2141/2016/4-5 Challenging prejudice to creditors involving abuse of separate identities in tax matters	OP 2141/2016/4-6 Countries' aggressive tax treaty planning	Next

Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.

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