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...
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| Format: | Article |
| Language: | Spanish |
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2012
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| Online Access: | http://dialnet.unirioja.es/servlet/oaiart?codigo=4450284 |
| Source: | Cognitio Juris, ISSN 2236-3009, Vol. 2, Nº. 5, 2012, pags. 76-91 |
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