Publication: Commentary on the Business Profits Article contained in Double Tax Treaties signed by Ibero-American Countries
dc.affiliation.area | UC3M. Área de Derecho Financiero | es |
dc.affiliation.dpto | UC3M. Departamento de Derecho Público del Estado | es |
dc.contributor.author | Navarro Ibarrola, Aitor | |
dc.contributor.editor | Iberoamerican Observatory of International Taxation | |
dc.date.accessioned | 2019-07-01T11:47:27Z | |
dc.date.available | 2019-07-01T11:47:27Z | |
dc.date.issued | 2019-03-15 | |
dc.description.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. | en |
dc.format.mimetype | application/pdf | |
dc.identifier.bibliographicCitation | 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 | en |
dc.identifier.uri | https://hdl.handle.net/10016/28197 | |
dc.identifier.uxxi | DT/0000001673 | |
dc.language.iso | eng | |
dc.publisher | Universidad Carlos III de Madrid | es |
dc.relation.ispartofseries | Working Papers of the Iberoamerican Observatory of International Taxation. Commentaries to the Iberoamerican Tax Treaty Network | en |
dc.relation.ispartofseries | 2019-01 | |
dc.rights | Atribución-NoComercial-SinDerivadas 3.0 España | |
dc.rights.accessRights | open access | |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ | |
dc.subject.eciencia | Derecho | es |
dc.subject.other | International Taxation | en |
dc.subject.other | Double Tax Treaties | en |
dc.subject.other | Oecd Model Tax Convention | en |
dc.subject.other | Oecd Model Deviations | en |
dc.subject.other | Ibero-America Tax Policy | en |
dc.subject.other | Business Profits | en |
dc.title | Commentary on the Business Profits Article contained in Double Tax Treaties signed by Ibero-American Countries | en |
dc.type | working paper | * |
dc.type.hasVersion | SMUR | * |
dspace.entity.type | Publication |
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