{"title":"Commentaires sur l’article 11 Concernant l’imposition des intérêts","authors":"","doi":"10.1787/37844218-fr","DOIUrl":"https://doi.org/10.1787/37844218-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122667367","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}
{"title":"R(15). L’application du Modèle de Convention fiscale de l’OCDE aux sociétés de personnes","authors":"","doi":"10.1787/5a3e9531-fr","DOIUrl":"https://doi.org/10.1787/5a3e9531-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114873752","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}
{"title":"Commentaires sur l’article 19 Concernant l’imposition des rémunérations de fonctions publiques","authors":"","doi":"10.1787/1ec715d5-fr","DOIUrl":"https://doi.org/10.1787/1ec715d5-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127588605","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}
{"title":"Positions sur l’article 28 (Membres des missions diplomatiques et postes consulaires) et les commentaires qui s’y rapportent","authors":"","doi":"10.1787/d164e884-fr","DOIUrl":"https://doi.org/10.1787/d164e884-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125597238","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}
{"title":"R(2). L’imposition des revenus provenant de la location d’équipement industriel, commercial ou scientifique","authors":"","doi":"10.1787/bf95bc10-fr","DOIUrl":"https://doi.org/10.1787/bf95bc10-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134136541","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}
{"title":"R(6). Les conventions préventives de la double imposition et l’utilisation des sociétés relais","authors":"","doi":"10.1787/ce088997-fr","DOIUrl":"https://doi.org/10.1787/ce088997-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131660081","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}
{"title":"Article 6 Revenus immobiliers","authors":"","doi":"10.1787/49e50ea0-fr","DOIUrl":"https://doi.org/10.1787/49e50ea0-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116371940","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}
{"title":"R(4). La sous-capitalisation","authors":"","doi":"10.1787/22badec6-fr","DOIUrl":"https://doi.org/10.1787/22badec6-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123455195","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}
{"title":"Article 7 Bénéfices des entreprises","authors":"","doi":"10.1787/ced3a56b-fr","DOIUrl":"https://doi.org/10.1787/ced3a56b-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129409713","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}
{"title":"Positions sur l’article 13 (Gains en capital) et les commentaires qui s’y rapportent","authors":"","doi":"10.1787/575da760-fr","DOIUrl":"https://doi.org/10.1787/575da760-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129575807","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}