| 000 | 01233nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c146218 _d146218 |
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| 003 | ES-MaIEF | ||
| 005 | 20220823110701.0 | ||
| 007 | ta | ||
| 008 | 220823t2022 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _cES-MaIEF |
||
| 100 |
_968253 _aKostikidis, Savvas |
||
| 245 | 4 |
_aThe relationship between the taxation of business profits and income from immovable property under tax treaties _helectrónico _c Savvas Kostikidis |
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| 500 | _aResumen. | ||
| 520 | _aThis article examines the relationship between the provisions in the OECD Model on income from immovable property and on business profits, establishes the overlaps, demonstrates how these overlaps were solved by the predecessors of the OECD and domestic courts – thereby leading to qualification conflicts – and discusses how this situation is currently resolved. | ||
| 650 |
_aEMPRESAS _943504 |
||
| 650 | 4 |
_aBENEFICIOS _932314 |
|
| 650 | 4 |
_aPROPIEDAD INMOBILIARIA _948169 |
|
| 650 | 4 |
_aRENTA _950200 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aMODELO DE CONVENIO OCDE _967760 |
|
| 650 | 4 |
_aINTERPRETACION _947508 |
|
| 773 | 0 |
_9167707 _oBIT/2022/3 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 3, 2022, p. 141-157 |
|
| 942 | _cRE | ||