| 000 | 01318nab a2200313 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181016122631.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966623 _aMutis, Sergio I. |
|
| 245 | 0 |
_aCan special attraction regimes lead to treaty residence? _c Sergio I. Mutis |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article analyses if it is possible for individuals under special attraction regimes to be considered residents of a Contracting State under Article 4 of the OECD Model (2014). For this purpose, the regimes enacted by Australia, Portugal, Switzerland and Spain, as well as some of their tax treaties, are briefly examined. | ||
| 650 | 4 |
_948226 _aREGIMENES ESPECIALES |
|
| 650 | 4 |
_948282 _aRESIDENCIA FISCAL |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
| 650 | 4 |
_932206 _aAUSTRALIA |
|
| 650 | 4 |
_948081 _aPORTUGAL |
|
| 650 | 4 |
_aESPAÑA _941092 |
|
| 650 | 4 |
_948486 _aSUIZA |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 9, September 2018, 8 p. |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c139094 _d139094 |
||