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The Resource El concepto de dividendo en los convenios de doble imposición

El concepto de dividendo en los convenios de doble imposición

Label
El concepto de dividendo en los convenios de doble imposición
Title
El concepto de dividendo en los convenios de doble imposición
Creator
Subject
Language
  • spa
  • eng
Summary
The definition of dividends provided for in Article 10.3 of the OECD Model Tax Convention on Income and on Capital is one of the most complex rules to apply in international taxation. In particular, this is due to the increasing use of hybrid financial instruments and hybrid entities, such as partnerships, funds and trusts, and the development of alternative forms of shareholder remuneration. This book addresses these problems with a comparative law methodology, inviting reflection on the changes that must be made to the Commentaries to the OECD Model and to the definitions of dividends, interests and partnership in the treaties, and also advocates a coherent fiscal policy between tax treaties and domestic law
http://library.link/vocab/creatorName
Castro Arango, J.M
Geographic coverage
International
Index
no index present
Language note
Spanish
Literary form
non fiction
Series statement
Serie de Derecho tributario internacional
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • dividend
  • hybrid entity
  • partnership
  • trust
  • interest
  • thin capitalization
Label
El concepto de dividendo en los convenios de doble imposición
Instantiates
Publication
Note
Gift from Irma
Extent
575 p.
Isbn
9789587724479
Note
20171005
Label
El concepto de dividendo en los convenios de doble imposición
Publication
Note
Gift from Irma
Extent
575 p.
Isbn
9789587724479
Note
20171005

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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