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


  • International taxation
    Double tax treaties
    OECD model tax convention
    OECD model deviations
    Ibero-America tax policy
    Business profits