The mutual agreement procedure and arbitration of double taxation disputes
It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) of transnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by...
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| Formato: | Artículo (Article) |
| Lenguaje: | Español (Spanish) |
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Universidad del Rosario
2021
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| Acceso en línea: | https://repository.urosario.edu.co/handle/10336/15741 |