Navarro Ibarrola, AitorIberoamerican Observatory of International Taxation2019-07-012019-07-012019-03-15Navarro, 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 Madridhttps://hdl.handle.net/10016/28197This 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.application/pdfengAtribución-NoComercial-SinDerivadas 3.0 EspañaInternational TaxationDouble Tax TreatiesOecd Model Tax ConventionOecd Model DeviationsIbero-America Tax PolicyBusiness Profitsworking paperDerechoopen accessDT/0000001673