RT Generic
T1 Commentary on the Business Profits Article contained in Double Tax Treaties signed by Ibero-American Countries
A1 Navarro Ibarrola, Aitor
A2 Iberoamerican Observatory of International Taxation, 
AB This is thefirst publication of a series of draft papers referred to the content of theDouble Tax Treaties signed by Ibero-American countries, i.e. Latin Americancountries plus Brazil, Portugal and Spain. The present contribution refers tothe business profits article, mostly patterned according to article 7 of theOECD Model Tax Convention, from which it departs to give an overview of thescope, rationale and purpose of this provision, as well as relevant deviationsfrom such a modelled reference.
PB Universidad Carlos III de Madrid
YR 2019
FD 2019-03-15
LK https://hdl.handle.net/10016/28197
UL https://hdl.handle.net/10016/28197
LA eng
DS e-Archivo
RD 1 sept. 2024