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Commentary on the Business Profits Article contained in Double Tax Treaties signed by Ibero-American Countries

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dc.affiliation.areaUC3M. Área de Derecho Financieroes
dc.affiliation.dptoUC3M. Departamento de Derecho Público del Estadoes
dc.contributor.authorNavarro Ibarrola, Aitor
dc.contributor.editorIberoamerican Observatory of International Taxation
dc.date.accessioned2019-07-01T11:47:27Z
dc.date.available2019-07-01T11:47:27Z
dc.date.issued2019-03-15
dc.description.abstractThis 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.mimetypeapplication/pdf
dc.identifier.bibliographicCitationNavarro, 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 Madriden
dc.identifier.urihttps://hdl.handle.net/10016/28197
dc.identifier.uxxiDT/0000001673
dc.language.isoeng
dc.publisherUniversidad Carlos III de Madrides
dc.relation.ispartofseriesWorking Papers of the Iberoamerican Observatory of International Taxation. Commentaries to the Iberoamerican Tax Treaty Networken
dc.relation.ispartofseries2019-01
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España
dc.rights.accessRightsopen access
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subject.ecienciaDerechoes
dc.subject.otherInternational Taxationen
dc.subject.otherDouble Tax Treatiesen
dc.subject.otherOecd Model Tax Conventionen
dc.subject.otherOecd Model Deviationsen
dc.subject.otherIbero-America Tax Policyen
dc.subject.otherBusiness Profitsen
dc.titleCommentary on the Business Profits Article contained in Double Tax Treaties signed by Ibero-American Countriesen
dc.typeworking paper*
dc.type.hasVersionSMUR*
dspace.entity.typePublication
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