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Biblioteca

MARC Lista (tabellare)
Abuso en el Instrumento Multilateral
Abuso en el Instrumento Multilateral
Autore Gómez Cifuentes Santiago Eduardo
Pubbl/distr/stampa Bogotá : , : Universidad de los Andes, , 2019
Descrizione fisica 1 online resource (82 pages)
Disciplina 343.0526
Collana Colección Crítica tributaria. Serie Nuevas tendencias de la tributación internacional y comparada
Soggetto topico Double taxation - Colombia
Doble imposición - Colombia
ISBN 958-774-828-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione spa
Nota di contenuto ABUSO EN EL INSTRUMENTO MULTILATERAL. UNA NUEVA MENTALIDAD DE (...) -- PÁGINA LEGAL -- LISTA DE ABREVIATURAS -- CONTENIDO -- INTRODUCCIÓN, ALCANCE Y CONTEXTO -- EL ORIGEN DE LA CONVENCIÓN MULTILATERAL PARA APLICAR LAS MEDIDAS (...) -- LA FINALIDAD DEL MLI A LA LUZ DEL ABUSO TRIBUTARIO -- LA APLICACIÓN DEL MLI Y SU INTERACCIÓN CON LOS CDI -- LA ACCIÓN 6 DE BEPS, EL FUNDAMENTO DE LOS ARTÍCULOS 6.º Y 7.º DEL MLI -- FORMAS DE APLICACIÓN PARTICULARES DE LOS ARTÍCULOS 6.º Y 7.º DEL MLI (...) -- INAPLICACIÓN DEL PREÁMBULO POR LENGUAJE PREEXISTENTE -- APLICACIÓN DEL NUEVO PREÁMBULO REEMPLAZANDO EL PREÁMBULO EXISTENTE -- ADICIÓN DEL LENGUAJE DEL PREÁMBULO AL PREÁMBULO EXISTENTE -- COMPLEMENTO DEL PREÁMBULO CON COOPERACIÓN Y DESARROLLO ECONÓMICO -- INAPLICACIÓN DEL PPT POR NEGOCIACIÓN DIRECTA ENTRE LAS PARTES -- INAPLICACIÓN DEL PPT EN DETERMINADOS CTA PARA EVITAR LA REDUNDANCIA -- INAPLICACIÓN DE LA LOB EN DETERMINADOS CTA PARA EVITAR LA REDUNDANCIA -- APLICACIÓN CONDICIONADA DE LA LOB Y DEL ARTÍCULO 7.º A LA RECIPROCIDAD -- ACEPTACIÓN DEL PPT POR EXISTENCIA O INEXISTENCIA EN EL CDI -- APLICACIÓN DE LA CONSULTA BILATERAL EN EL MARCO DEL PPT DE COMÚN ACUERDO -- APLICACIÓN DE LA LOB POR EXISTENCIA O INEXISTENCIA EN EL CDI -- ACEPTACIÓN EVENTUAL DE LA CLÁUSULA LOB -- APLICACIÓN DE LOS ARTÍCULOS 6.º Y 7.º DEL MLI EN LOS CDI SUSCRITOS (...) -- CDI COLOMBIA-CANADÁ -- CDI COLOMBIA-CHILE -- CDI COLOMBIA-ESPAÑA -- CDI COLOMBIA-FRANCIA -- CDI COLOMBIA-INDIA -- CDI COLOMBIA-COREA -- CDI COLOMBIA-MÉXICO -- CDI COLOMBIA-PORTUGAL -- CDI COLOMBIA-REPÚBLICA CHECA -- CDI COLOMBIA-SUIZA -- CDI NO CUBIERTOS -- ALCANCE E IMPLICACIONES DE LA APLICACIÓN DEL ARTÍCULO 7.º(1) DEL MLI (...) -- LA PRINCIPALIDAD DEL PROPÓSITO DE OBTENER UN BENEFICIO FISCAL -- LA RAZONABILIDAD BAJO TODOS LOS HECHOS Y CIRCUNSTANCIAS RELEVANTES.
ALCANCE DE LA CLÁUSULA SIMPLIFICADA DE LIMITACIÓN DE BENEFICIOS (S-LOB) -- TREATY SHOPPING Y LA FINALIDAD DE LAS CLÁUSULAS LOB -- APLICACIÓN DE LA S-LOB DEL ARTÍCULO 7.º(8) A 7.º(13) DEL MLI -- COMPAÑÍAS Y FONDOS DE INVERSIÓN COMO PERSONAS CALIFICADAS -- BONA FIDE: APROXIMACIÓN Y USO JUSTO DE LA CONVENCIÓN -- PROPIEDAD Y TEMPORALIDAD: CRITERIOS DE APLICACIÓN DE LOS BENEFICIOS -- CONCESIÓN DE BENEFICIOS A LA LUZ DEL OBJETIVO DEL TRATADO -- CONCLUSIONES -- BIBLIOGRAFÍA.
Record Nr. UNINA-9910672394003321
Gómez Cifuentes Santiago Eduardo  
Bogotá : , : Universidad de los Andes, , 2019
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The attribution of profits to permanent establishments : the taxation of intra-company dealings / edited by Raffaele Russo ; [with a preface by Kees van Raad]
The attribution of profits to permanent establishments : the taxation of intra-company dealings / edited by Raffaele Russo ; [with a preface by Kees van Raad]
Pubbl/distr/stampa Amsterdam, The Netherlands : IBFD, c2005
Descrizione fisica viii, 480 p. ; 23 cm
Disciplina 343.0526
Altri autori (Persone) Russo, Raffaele
Soggetto topico Imprese multinazionali - Tributi - Legislazione
ISBN 907607884X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISALENTO-991000149599707536
Amsterdam, The Netherlands : IBFD, c2005
Materiale a stampa
Lo trovi qui: Univ. del Salento
Opac: Controlla la disponibilità qui
Bases de la Fiscalidad Internacional y de la Union Europea / / Carlos Maria Lopez Espadafor
Bases de la Fiscalidad Internacional y de la Union Europea / / Carlos Maria Lopez Espadafor
Autore López Espadafor Carlos María
Pubbl/distr/stampa Madrid : , : Dykinson, S.L., , [2020]
Descrizione fisica 1 online resource (172 pages)
Disciplina 343.0526
Collana Fiscalidad
Soggetto topico Conflict of laws - Taxation
Double taxation
ISBN 84-1377-185-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione spa
Record Nr. UNINA-9910794205403321
López Espadafor Carlos María  
Madrid : , : Dykinson, S.L., , [2020]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Bases de la Fiscalidad Internacional y de la Union Europea / / Carlos Maria Lopez Espadafor
Bases de la Fiscalidad Internacional y de la Union Europea / / Carlos Maria Lopez Espadafor
Autore López Espadafor Carlos María
Pubbl/distr/stampa Madrid : , : Dykinson, S.L., , [2020]
Descrizione fisica 1 online resource (172 pages)
Disciplina 343.0526
Collana Fiscalidad
Soggetto topico Conflict of laws - Taxation
Double taxation
ISBN 84-1377-185-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione spa
Record Nr. UNINA-9910826644403321
López Espadafor Carlos María  
Madrid : , : Dykinson, S.L., , [2020]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Il concorso di fatti imponibili nei trattati contro le doppie imposizioni / Paola Tarigo
Il concorso di fatti imponibili nei trattati contro le doppie imposizioni / Paola Tarigo
Autore Tarigo, Paola
Pubbl/distr/stampa Torino : Giappichelli, 2008
Descrizione fisica xi, 359 p. ; 24 cm
Disciplina 343.0526
Collana Studi di diritto tributario ; 13
Soggetto topico Doppia imposizione
ISBN 9788834885765
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ita
Record Nr. UNISALENTO-991000232779707536
Tarigo, Paola  
Torino : Giappichelli, 2008
Materiale a stampa
Lo trovi qui: Univ. del Salento
Opac: Controlla la disponibilità qui
The history of double taxation conventions in the pre-BEPS era / / editors, Michael Lang, Ekkehart Reimer
The history of double taxation conventions in the pre-BEPS era / / editors, Michael Lang, Ekkehart Reimer
Pubbl/distr/stampa Amsterdam, Netherlands : , : IBFD Publications, , [2021]
Descrizione fisica 1 online resource (1005 pages)
Disciplina 343.0526
Soggetto topico Tax administration and procedure - History - Europe
Double taxation - History - Europe
Soggetto genere / forma History
ISBN 90-8722-669-1
90-8722-670-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Chapter 1: Some observations on the transition from tax statehood to international taxation / Thier, A. ; ; p. 3-21
Chapter 2: Writing tax treaty history / Vann, R.J. ; ; p. 23-45
Chapter 3: The definition of company residence in early UK tax treaties and its influence on the OECD Model / Avery Jones, J.F. ; ; p. 47-66
Chapter 4: The history of Austria's double tax conventions / Gorgiev-Oberascher, F. Koppensteiner, F. ; ; p. 69-92
Chapter 5: The history of Germany's double tax conventions / Nieden, B. zur Bräunig, C. ; ; p. 93-167
Chapter 6: The history of Swiss double tax conventions / Raas, S. Rentzsch, D.P. ; ; p. 169-204
Chapter 7: The history of Hungarian double tax conventions / Kolozs, B. ; ; p. 205-217
Chapter 8: The history of Dutch double tax conventions / Burgers, I.J.J. Schutte, N. (Nico) Adema, R.P.C. ; ; p. 219-305
Chapter 9: The history of Belgian double tax conventions / Richelle, I. Traversa, E. (Edoardo) ; ; p. 307-328
Chapter 10: The history of Italy's double tax conventions / Parolini, A. ; ; p. 329-351
Chapter 11: The history of Poland's double tax conventions / Tetłak, K. ; ; p. 355-377
Chapter 12: The history of Czech double tax conventions / Nerudová, D. Balco, T. ; ; p. 379-398
Chapter 13: The history of Slovakia's double tax conventions / Kubicová, J. Holczerová, J. ; ; p. 399-435
Chapter 14: The history of Spain's double tax conventions / Grau Ruiz, M.A. ; ; p. 439-464
Chapter 15: The history of Portugal's double tax conventions / Fernandes, J. Almeida ; ; p. 465-480
Chapter 16: The history of Brazilian tax treaties / Schoueri, L.E. ; ; p. 481-505
Chapter 17: The history of Colombian double tax conventions / Mosquera Valderrama, I.J. ; ; p. 507-533
Chapter 18: The history of UK double tax conventions / Cleave, B. ; ; p. 537-564
Chapter 19: The history of US double tax conventions / Gustafson, C.H. ; ; p. 565-582
Chapter 20: The history of Canada's double tax conventions / Brooks, K. ; ; p. 583-621
Chapter 21: The history of Australia's double tax conventions / Taylor, C.J. ; ; p. 623-691
Chapter 22: The history of New Zealand's double tax conventions / Smith, A.M.C. ; ; p. 693-727
Chapter 23: The history of Mauritius' double tax conventions / Erriah, D.R. ; ; p. 729-746
Chapter 24: The history of Israel's double tax conventions / Menuchin, S.N. Brauner, Y. ; ; p. 747-755
Chapter 25: The history of Slovenia's double tax conventions / Hauptman, L. Taškar Beloglavec, S. ; ; p. 759-766
Chapter 26: The history of Croatia's double tax conventions / Arbutina, H. Žunić Kovačević, N. ; ; p. 767-791
Chapter 27: The history of Romania's double tax conventions / Păun, C.A. ; ; p. 793-804
Chapter 28: The history of Greek double tax conventions / Matsos, G. ; ; p. 805-818
Chapter 29: The history of Russia's double tax conventions / Vinnitskiy, D.V. ; ; p. 819-835
Chapter 30: The history of Belarusian double tax conventions / Strachuk, V. ; ; p. 837-857
Chapter 31: The history of Estonia's double tax conventions / Pahapill, H. Albin, T. ; ; p. 859-881
Chapter 32: The history of Japan's double tax conventions / Matsubara, Y. ; ; p. 885-914
Chapter 33: The history of China's double tax conventions : from inequity to equity / Jin, C. (King, H.) ; ; p. 915-938
Record Nr. UNINA-9910794650503321
Amsterdam, Netherlands : , : IBFD Publications, , [2021]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The history of double taxation conventions in the pre-BEPS era / / editors, Michael Lang, Ekkehart Reimer
The history of double taxation conventions in the pre-BEPS era / / editors, Michael Lang, Ekkehart Reimer
Pubbl/distr/stampa Amsterdam, Netherlands : , : IBFD Publications, , [2021]
Descrizione fisica 1 online resource (1005 pages)
Disciplina 343.0526
Soggetto topico Tax administration and procedure - History - Europe
Double taxation - History - Europe
Soggetto genere / forma History
ISBN 90-8722-669-1
90-8722-670-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Chapter 1: Some observations on the transition from tax statehood to international taxation / Thier, A. ; ; p. 3-21
Chapter 2: Writing tax treaty history / Vann, R.J. ; ; p. 23-45
Chapter 3: The definition of company residence in early UK tax treaties and its influence on the OECD Model / Avery Jones, J.F. ; ; p. 47-66
Chapter 4: The history of Austria's double tax conventions / Gorgiev-Oberascher, F. Koppensteiner, F. ; ; p. 69-92
Chapter 5: The history of Germany's double tax conventions / Nieden, B. zur Bräunig, C. ; ; p. 93-167
Chapter 6: The history of Swiss double tax conventions / Raas, S. Rentzsch, D.P. ; ; p. 169-204
Chapter 7: The history of Hungarian double tax conventions / Kolozs, B. ; ; p. 205-217
Chapter 8: The history of Dutch double tax conventions / Burgers, I.J.J. Schutte, N. (Nico) Adema, R.P.C. ; ; p. 219-305
Chapter 9: The history of Belgian double tax conventions / Richelle, I. Traversa, E. (Edoardo) ; ; p. 307-328
Chapter 10: The history of Italy's double tax conventions / Parolini, A. ; ; p. 329-351
Chapter 11: The history of Poland's double tax conventions / Tetłak, K. ; ; p. 355-377
Chapter 12: The history of Czech double tax conventions / Nerudová, D. Balco, T. ; ; p. 379-398
Chapter 13: The history of Slovakia's double tax conventions / Kubicová, J. Holczerová, J. ; ; p. 399-435
Chapter 14: The history of Spain's double tax conventions / Grau Ruiz, M.A. ; ; p. 439-464
Chapter 15: The history of Portugal's double tax conventions / Fernandes, J. Almeida ; ; p. 465-480
Chapter 16: The history of Brazilian tax treaties / Schoueri, L.E. ; ; p. 481-505
Chapter 17: The history of Colombian double tax conventions / Mosquera Valderrama, I.J. ; ; p. 507-533
Chapter 18: The history of UK double tax conventions / Cleave, B. ; ; p. 537-564
Chapter 19: The history of US double tax conventions / Gustafson, C.H. ; ; p. 565-582
Chapter 20: The history of Canada's double tax conventions / Brooks, K. ; ; p. 583-621
Chapter 21: The history of Australia's double tax conventions / Taylor, C.J. ; ; p. 623-691
Chapter 22: The history of New Zealand's double tax conventions / Smith, A.M.C. ; ; p. 693-727
Chapter 23: The history of Mauritius' double tax conventions / Erriah, D.R. ; ; p. 729-746
Chapter 24: The history of Israel's double tax conventions / Menuchin, S.N. Brauner, Y. ; ; p. 747-755
Chapter 25: The history of Slovenia's double tax conventions / Hauptman, L. Taškar Beloglavec, S. ; ; p. 759-766
Chapter 26: The history of Croatia's double tax conventions / Arbutina, H. Žunić Kovačević, N. ; ; p. 767-791
Chapter 27: The history of Romania's double tax conventions / Păun, C.A. ; ; p. 793-804
Chapter 28: The history of Greek double tax conventions / Matsos, G. ; ; p. 805-818
Chapter 29: The history of Russia's double tax conventions / Vinnitskiy, D.V. ; ; p. 819-835
Chapter 30: The history of Belarusian double tax conventions / Strachuk, V. ; ; p. 837-857
Chapter 31: The history of Estonia's double tax conventions / Pahapill, H. Albin, T. ; ; p. 859-881
Chapter 32: The history of Japan's double tax conventions / Matsubara, Y. ; ; p. 885-914
Chapter 33: The history of China's double tax conventions : from inequity to equity / Jin, C. (King, H.) ; ; p. 915-938
Record Nr. UNINA-9910811189703321
Amsterdam, Netherlands : , : IBFD Publications, , [2021]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Il divieto di doppia imposizione nel diritto interno : profili costituzionali, interpretativi e procedimentali / Gianpiero Porcaro
Il divieto di doppia imposizione nel diritto interno : profili costituzionali, interpretativi e procedimentali / Gianpiero Porcaro
Autore Porcaro, Gianpiero
Pubbl/distr/stampa Padova, : CEDAM, 2001
Descrizione fisica XXII, 660 p. ; 24 cm
Disciplina 343.04
343.0526
Collana Problemi attuali di diritto tributario
ISBN 88-13-23425-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ita
Record Nr. UNINA-990007387140403321
Porcaro, Gianpiero  
Padova, : CEDAM, 2001
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
International tax policy and double tax treaties : an introduction to priciples and application / / Kevin J. Holmes
International tax policy and double tax treaties : an introduction to priciples and application / / Kevin J. Holmes
Autore Holmes Kevin J (Writer on taxation)
Edizione [Second revised edition.]
Pubbl/distr/stampa Amsterdam, The Netherlands : , : IBFD, , 2014
Descrizione fisica 1 online resource (398 pages) : illustrations
Disciplina 343.0526
Soggetto topico Double taxation
Taxation - Law and legislation
Soggetto genere / forma Electronic books.
ISBN 90-8722-258-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910511707803321
Holmes Kevin J (Writer on taxation)  
Amsterdam, The Netherlands : , : IBFD, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
International tax policy and double tax treaties : an introduction to priciples and application / / Kevin J. Holmes
International tax policy and double tax treaties : an introduction to priciples and application / / Kevin J. Holmes
Autore Holmes Kevin J (Writer on taxation)
Edizione [Second revised edition.]
Pubbl/distr/stampa Amsterdam, The Netherlands : , : IBFD, , 2014
Descrizione fisica 1 online resource (398 pages) : illustrations
Disciplina 343.0526
Soggetto topico Double taxation
Taxation - Law and legislation
ISBN 90-8722-258-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910797076703321
Holmes Kevin J (Writer on taxation)  
Amsterdam, The Netherlands : , : IBFD, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui

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