| 000 | 01244nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141649 _d141649 |
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| 003 | ES-MaIEF | ||
| 005 | 20200120134331.0 | ||
| 007 | ta | ||
| 008 | 200120t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967759 _aMoser, Karen |
|
| 245 | 0 |
_aRecent developments and challenges regarding exit taxes in the context of tax treaties _bArticles 13 of the OECD Model and change of residence _c Karen Moser |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author considers whether article 13(5) of the OECD Model applies to exit taxes and whether it precludes the application of exit taxes. The author also examines to what extent tax treaties can mitigate the risk of double taxation with regard to exit taxes. | ||
| 650 | 4 |
_935162 _aIMPUESTOS DE SALIDA |
|
| 650 | 4 |
_aRESIDENCIA FISCAL _948282 |
|
| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
| 650 | 7 |
_aCONVENIOS _944303 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 773 | 0 |
_9161782 _oBIT/2019/10 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 73, n. 10, October 2019, p. 526-542 |
|
| 942 | _cRE | ||