La última reforma del artículo 7 del modelo de convenio de la ocde y sus repercusiones para los convenios de doble imposición: especial mención al caso de la república federal de Brasil

We currently have two models of international conventions to avoid double taxation: the United Nations Model Tax Convention and the Organization for Economic Co-operation Development Model Tax Convention. These models are the most important international guidelines that follow States at the time of... Deskribapen osoa