Commentary on the Business Profits Article contained in Double Tax Treaties signed by Ibero-American Countries Working Papers uri icon

publication date

  • 2019

series title

  • Working Papers of the Iberoamerican Observatory of International Taxation. Commentaries to the Iberoamerican Tax Treaty Network

series number

  • January 2019

keywords

  • international taxation; double tax treaties; oecd model tax convention; oecd model deviations; ibero-america tax policy; business profits