Limitation on Benefits: Comparison between the US LOB and the OECD LOB proposed under Action 6

Abstract: This contribution provides for a main comparison between the new Article X proposed by the OECD under Action 6 Final Draft and the new Article 22 of the 2016 US Model Income Tax Convention. For purposes of the above, this contribution is divided in two main parts. The first part contains a...

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Detalles Bibliográficos
Autor Principal: Domínguez Palacio, David Felipe
Formato: Trabajo de grado (Bachelor Thesis)
Lenguaje:Desconocido (Unknown)
Publicado: 2016
Materias:
Acceso en línea:http://babel.banrepcultural.org/cdm/ref/collection/p17054coll23/id/498