The application of the BEPS Action Plan’s PPT clause in the network of double taxation agreements signed by Colombia
In 2013 the OECD began the development of the BEPS Action Plan, consisting of 15 actions in which measures are proposed to, among other things, avoid the abusive use of Double Taxation Agreements, which concluded with the subscription of a Multilateral Agreement that allows the simultaneous modifica...
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| Formato: | Artículo (Article) |
| Lenguaje: | Español (Spanish) |
| Publicado: |
Centro de Estudios Fiscales
2020
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| Acceso en línea: | https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6571 |