Publication: Commentary on the Business Profits Article contained in Double Tax Treaties signed by Ibero-American Countries
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2019-03-15
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Universidad Carlos III de Madrid
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Abstract
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.
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Keywords
International Taxation, Double Tax Treaties, Oecd Model Tax Convention, Oecd Model Deviations, Ibero-America Tax Policy, Business Profits
Bibliographic citation
Navarro, A. (2019). Commentary on the Business Profits Article contained in Double Tax Treaties signed by Ibero-American Countries. Working Papers of the Iberoamerican Observatory of International Taxation. Commentaries to the Iberoamerican Tax Treaty Network, 2019-01. Universidad Carlos III de Madrid