DDP - ADFT - Working papers of the Iberoamerican Observatory of International Taxation. Commentaries to the Iberoamerican Tax Treaty Network

Permanent URI for this collection

This is a serie of draft papers referred to the content of the Double Tax Treaties signed by Ibero-American countries, i.e. Latin American countries plus Brazil, Portugal and Spain


Recent Submissions

Now showing 1 - 3 of 3
  • Publication
    Comments on Article 15 of the OECDMC: Income from Labour Work
    (Universidad Carlos III de Madrid, 2022-07-07) Marcos Jubilar, Clara
    The clause of income from labour work contained in article 15 of the OECDMC has not changed much in the latest years. The main changes have been included as an Anti-avoidance rule in the computation of days abroad or by including and special clause on the taxation of the income received by the crew of ships and aircraft engaged in international traffic. More substantial changes has happened in the Commentaries to the article as they have been evolving as new sources of remuneration where appearing for this kind of work. In this regard, the commentaries have included clauses on severance payments, bonus payments and stock option payments. Additionally, commentaries have also included some interpretation on certain situation such us the hiring of employees by intermediary entities that are resident in different states from the residency of the employee and the place where the worker is performing its services. This different interpretations that are included in the commentaries as well as the small changes that the article 15 has suffered during the latest years have its reflect on the Ibero-American network of DTTS. The aim of this paper is to identified and describe these differences and the effects they might have in the taxation of the income from labour work.
  • Publication
    Commentaries on article 26 of the OECD Model Tax Convention: exchange of information
    (Universidad Carlos III de Madrid, 2020-03) Castro Bosque, Marina; López López, Hugo; Marcos Rodríguez, Esther; Observatorio Iberoamericano de Tributación Internacional (OITI); Ministerio de Economía y Competitividad (España)
    The information exchange clause contained in Article 26 of the OECD MTC has evolved to become an instrument that has effectively increased the possibilities of obtaining and exchanging information to fight tax avoidance and tax evasion. This may be inferred from analysis of the Ibero-American network of Double Taxation Conventions. However, such evolution raises some issues yet to be tackled. As an example, the provision has not considered the taxpayers’ rights and guarantees in the course of the information exchange procedure. Also, the evidence value of documents which despite being obtained illegally, have been lawfully exchanged at an international level through cooperation instruments, remains problematic. In the same vein, its retroactive application and the time limits of the clause are also questionable. This paper aims to discuss all of these conflicts and, if possible, to provide some solutions in this respect.
  • Publication
    Commentary on the Business Profits Article contained in Double Tax Treaties signed by Ibero-American Countries
    (Universidad Carlos III de Madrid, 2019-03-15) Navarro Ibarrola, Aitor; Iberoamerican Observatory of International Taxation
    This is the first publication of a series of draft papers referred to the content of the Double Tax Treaties signed by Ibero-American countries, i.e. Latin American countries plus Brazil, Portugal and Spain. The present contribution refers to the business profits article, mostly patterned according to article 7 of the OECD Model Tax Convention, from which it departs to give an overview of the scope, rationale and purpose of this provision, as well as relevant deviations from such a modelled reference.