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Problemas de tributación internacional en Iberoamérica最新文献

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La tributación directa de la relación contractual atípica entre los usuarios y las plataformas digitales 用户与数字平台之间非典型合同关系的直接税
Problemas de tributación internacional en Iberoamérica Pub Date : 2019-12-16 DOI: 10.2307/j.ctv1k03qpv.24
Juan Ignacio Fraschini
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引用次数: 0
Análisis comparado de los métodos para aliviar la doble imposición en América Latina 拉丁美洲减轻双重征税方法的比较分析
Problemas de tributación internacional en Iberoamérica Pub Date : 2019-12-16 DOI: 10.2307/j.ctv1k03qpv.18
Álvaro R. Villegas Aldazosa
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引用次数: 0
Aplicación de los beneficios del convenio en situaciones de no imposición. 在非税收情况下适用《公约》的利益。
Problemas de tributación internacional en Iberoamérica Pub Date : 2019-12-16 DOI: 10.2307/j.ctv1k03qpv.19
María Helena Bocachica Murcia
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引用次数: 0
The Base Erosion and Antiabuse Tax (BEAT) and the tax treaties: 税基侵蚀和反滥用税(BEAT)和税收协定:
Problemas de tributación internacional en Iberoamérica Pub Date : 2019-12-16 DOI: 10.2307/j.ctv1k03qpv.13
João Francisco Bianco, Ramon Tomazela Santos
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引用次数: 0
Las reservas a los artículos del Modelo convenio para evitar la doble imposición y prevenir la evasión fiscal de la OCDE. 对经合组织《避免双重征税和防止逃税示范公约》条款的保留。
Problemas de tributación internacional en Iberoamérica Pub Date : 2019-12-16 DOI: 10.2307/j.ctv1k03qpv.5
Alejandro Calderón Aguilera
{"title":"Las reservas a los artículos del Modelo convenio para evitar la doble imposición y prevenir la evasión fiscal de la OCDE.","authors":"Alejandro Calderón Aguilera","doi":"10.2307/j.ctv1k03qpv.5","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.5","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133546743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of the 2017 United States Tax Reform Post-BEPS on its Latin American Trade Partners 2017年税改后美国税改对拉美贸易伙伴的影响
Problemas de tributación internacional en Iberoamérica Pub Date : 2019-12-16 DOI: 10.2307/j.ctv1k03qpv.12
Y. Brauner, C. Davis
{"title":"The Impact of the 2017 United States Tax Reform Post-BEPS on its Latin American Trade Partners","authors":"Y. Brauner, C. Davis","doi":"10.2307/j.ctv1k03qpv.12","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.12","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131165190","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The beneficial ownership requirement in Tax Treaties: 税务协定对实益拥有权的规定:
Problemas de tributación internacional en Iberoamérica Pub Date : 2019-12-16 DOI: 10.2307/j.ctv1k03qpv.20
Bruno Donizeti da Silva
{"title":"The beneficial ownership requirement in Tax Treaties:","authors":"Bruno Donizeti da Silva","doi":"10.2307/j.ctv1k03qpv.20","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.20","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122613483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
El establecimiento permanente en los ámbitos gasístico y petrolero 天然气和石油领域的常设机构
Problemas de tributación internacional en Iberoamérica Pub Date : 2019-12-16 DOI: 10.2307/j.ctv1k03qpv.6
D. JIMÉNEZ-VALLADOLID, L’HOTELLERIE-FALLOIS
{"title":"El establecimiento permanente en los ámbitos gasístico y petrolero","authors":"D. JIMÉNEZ-VALLADOLID, L’HOTELLERIE-FALLOIS","doi":"10.2307/j.ctv1k03qpv.6","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.6","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"2010 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127341738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Transferencias indirectas de sociedades residentes y convenios de doble imposición en Iberoamérica 伊比利亚美洲居民公司的间接转让和双重征税协议
Problemas de tributación internacional en Iberoamérica Pub Date : 2019-12-16 DOI: 10.2307/j.ctv1k03qpv.23
Andrés Báez Moreno
{"title":"Transferencias indirectas de sociedades residentes y convenios de doble imposición en Iberoamérica","authors":"Andrés Báez Moreno","doi":"10.2307/j.ctv1k03qpv.23","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.23","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"124 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128652915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The taxation of technical services: 技术服务的税收:
Problemas de tributación internacional en Iberoamérica Pub Date : 2019-12-16 DOI: 10.2307/j.ctv1k03qpv.9
P. Rocha
{"title":"The taxation of technical services:","authors":"P. Rocha","doi":"10.2307/j.ctv1k03qpv.9","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.9","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124624693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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