The Resource Derecho fiscal internacional : temas selectos
Derecho fiscal internacional : temas selectos
Resource Information
The item Derecho fiscal internacional : temas selectos represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Derecho fiscal internacional : temas selectos represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book provides a collection of essays on international tax law. It reviews multiple international tax law issues of great importance in the jurisdictions studied. It examines current problems and proposed solutions in legislation, case law, doctrine, OECD commentaries and international tax practice
- Language
- eng
- Extent
- XXVII, 345 p.
- Contents
-
- Sistema de renta mundial vs. sistema territorial: ¿el enfoque de México sobre los sistemas territoriales es eficiente?
- Pérez Robles, A.
- ; p. 3-22
- Treaty override or improper interpretation of terms? A particular reference to Mexican tax legislation
- R. Lara Ramos, L.
- ; p. 25-36
- ¿Son los comentarios al modelo de la organicación para la cooperación y desarrollo económicos declaraciones interpretativas?
- Calderón A., A.
- ; p. 41-65
- Tax treaty interpretation: what is the relevance of later OECD commentaries? A Canadian perspective
- Boidman, N.
- Kandev, M.N.
- Wiener, B.
- ; p. 69-87
- La doble residencia en los tratados fiscales para evitar la doble imposición, ¿es correcta la última modificación en la materia incluída en los comentarios al modelo de convenio OCDE?
- Bernales Soriano, R.
- ; p. 91-127
- Nueva cláusula de establecimiento permanente por servicios: ¿en qué casos aplica?
- Natera, C.R.
- ; p. 131-153
- Permanent establishment parameters: does the OECD approach make sense?
- Kent, M.
- Feinschreiber, R.
- ; p. 159-170
- The time element of permanent establishment: when is enough?
- Torretti Schmidt, E.
- ; p. 173-199
- The impact of the recent economic downturn on transfer pricing: an opportunity to analyse the comparability factor of economic circumstances and the related use of multiple year data
- Simontacchi, S.
- ; p. 203-222
- Ganancias de capital, ¿qué se requiere para que los fiscos acepten las reorganizaciones corporativas exentas?
- Ferreyra, A.L.
- ; p. 227-258
- Shaping business profits: is this sufficiently clear under the Russian experience?
- Bruk, B.
- ; p. 261-275
- Exchange of information: is the development on international administrative co-operation in tax matters enough?
- Chavarría Pérez, J.J.
- ; p. 279-296
- International tax treaty override, the U.S. perspective: is it a valid approach?
- Davis, D.S.
- ; p. 301-317
- Violación de convenios en materia tributaria (treaty override), ¿es contraria al derecho internacional?
- Ramírez Figueroa, E.
- ; p. 321-344
- Isbn
- 9786070908170
- Label
- Derecho fiscal internacional : temas selectos
- Title
- Derecho fiscal internacional : temas selectos
- Subject
-
- OECD Model
- PE
- arm's length principle
- business profits
- capital gains
- case law
- conduit company
- developing countries
- domicile
- exchange of information
- fiscal neutrality
- place of effective management
- reorganization
- residence
- tax treaty
- territoriality
- transfer pricing
- treaty interpretation
- treaty override
- worldwide income
- Language
- eng
- Summary
- This book provides a collection of essays on international tax law. It reviews multiple international tax law issues of great importance in the jurisdictions studied. It examines current problems and proposed solutions in legislation, case law, doctrine, OECD commentaries and international tax practice
- Geographic coverage
- International
- Index
- no index present
- Language note
-
- Spanish
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Huet Covarrubias, R
- Lara Ramos, L.R
- http://library.link/vocab/subjectName
-
- OECD Model
- tax treaty
- treaty interpretation
- developing countries
- worldwide income
- territoriality
- treaty override
- business profits
- residence
- place of effective management
- PE
- case law
- domicile
- transfer pricing
- arm's length principle
- reorganization
- fiscal neutrality
- exchange of information
- capital gains
- conduit company
- Label
- Derecho fiscal internacional : temas selectos
- Contents
-
- Sistema de renta mundial vs. sistema territorial: ¿el enfoque de México sobre los sistemas territoriales es eficiente?
- Pérez Robles, A.
- ; p. 3-22
- Treaty override or improper interpretation of terms? A particular reference to Mexican tax legislation
- R. Lara Ramos, L.
- ; p. 25-36
- ¿Son los comentarios al modelo de la organicación para la cooperación y desarrollo económicos declaraciones interpretativas?
- Calderón A., A.
- ; p. 41-65
- Tax treaty interpretation: what is the relevance of later OECD commentaries? A Canadian perspective
- Boidman, N.
- Kandev, M.N.
- Wiener, B.
- ; p. 69-87
- La doble residencia en los tratados fiscales para evitar la doble imposición, ¿es correcta la última modificación en la materia incluída en los comentarios al modelo de convenio OCDE?
- Bernales Soriano, R.
- ; p. 91-127
- Nueva cláusula de establecimiento permanente por servicios: ¿en qué casos aplica?
- Natera, C.R.
- ; p. 131-153
- Permanent establishment parameters: does the OECD approach make sense?
- Kent, M.
- Feinschreiber, R.
- ; p. 159-170
- The time element of permanent establishment: when is enough?
- Torretti Schmidt, E.
- ; p. 173-199
- The impact of the recent economic downturn on transfer pricing: an opportunity to analyse the comparability factor of economic circumstances and the related use of multiple year data
- Simontacchi, S.
- ; p. 203-222
- Ganancias de capital, ¿qué se requiere para que los fiscos acepten las reorganizaciones corporativas exentas?
- Ferreyra, A.L.
- ; p. 227-258
- Shaping business profits: is this sufficiently clear under the Russian experience?
- Bruk, B.
- ; p. 261-275
- Exchange of information: is the development on international administrative co-operation in tax matters enough?
- Chavarría Pérez, J.J.
- ; p. 279-296
- International tax treaty override, the U.S. perspective: is it a valid approach?
- Davis, D.S.
- ; p. 301-317
- Violación de convenios en materia tributaria (treaty override), ¿es contraria al derecho internacional?
- Ramírez Figueroa, E.
- ; p. 321-344
- Extent
- XXVII, 345 p.
- Isbn
- 9786070908170
- Label
- Derecho fiscal internacional : temas selectos
- Contents
-
- Sistema de renta mundial vs. sistema territorial: ¿el enfoque de México sobre los sistemas territoriales es eficiente?
- Pérez Robles, A.
- ; p. 3-22
- Treaty override or improper interpretation of terms? A particular reference to Mexican tax legislation
- R. Lara Ramos, L.
- ; p. 25-36
- ¿Son los comentarios al modelo de la organicación para la cooperación y desarrollo económicos declaraciones interpretativas?
- Calderón A., A.
- ; p. 41-65
- Tax treaty interpretation: what is the relevance of later OECD commentaries? A Canadian perspective
- Boidman, N.
- Kandev, M.N.
- Wiener, B.
- ; p. 69-87
- La doble residencia en los tratados fiscales para evitar la doble imposición, ¿es correcta la última modificación en la materia incluída en los comentarios al modelo de convenio OCDE?
- Bernales Soriano, R.
- ; p. 91-127
- Nueva cláusula de establecimiento permanente por servicios: ¿en qué casos aplica?
- Natera, C.R.
- ; p. 131-153
- Permanent establishment parameters: does the OECD approach make sense?
- Kent, M.
- Feinschreiber, R.
- ; p. 159-170
- The time element of permanent establishment: when is enough?
- Torretti Schmidt, E.
- ; p. 173-199
- The impact of the recent economic downturn on transfer pricing: an opportunity to analyse the comparability factor of economic circumstances and the related use of multiple year data
- Simontacchi, S.
- ; p. 203-222
- Ganancias de capital, ¿qué se requiere para que los fiscos acepten las reorganizaciones corporativas exentas?
- Ferreyra, A.L.
- ; p. 227-258
- Shaping business profits: is this sufficiently clear under the Russian experience?
- Bruk, B.
- ; p. 261-275
- Exchange of information: is the development on international administrative co-operation in tax matters enough?
- Chavarría Pérez, J.J.
- ; p. 279-296
- International tax treaty override, the U.S. perspective: is it a valid approach?
- Davis, D.S.
- ; p. 301-317
- Violación de convenios en materia tributaria (treaty override), ¿es contraria al derecho internacional?
- Ramírez Figueroa, E.
- ; p. 321-344
- Extent
- XXVII, 345 p.
- Isbn
- 9786070908170
Subject
- OECD Model
- PE
- arm's length principle
- business profits
- capital gains
- case law
- conduit company
- developing countries
- domicile
- exchange of information
- fiscal neutrality
- place of effective management
- reorganization
- residence
- tax treaty
- territoriality
- transfer pricing
- treaty interpretation
- treaty override
- worldwide income
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Derecho-fiscal-internacional--temas/wzp5AAjFr08/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Derecho-fiscal-internacional--temas/wzp5AAjFr08/">Derecho fiscal internacional : temas selectos</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Derecho fiscal internacional : temas selectos
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Derecho-fiscal-internacional--temas/wzp5AAjFr08/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Derecho-fiscal-internacional--temas/wzp5AAjFr08/">Derecho fiscal internacional : temas selectos</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
