{"title":"Commentaires sur les articles 23 a et 23 b Concernant les méthodes pour éliminer les doubles impositions","authors":"","doi":"10.1787/108fa099-fr","DOIUrl":"https://doi.org/10.1787/108fa099-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"26 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":"114384496","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 17 Artistes et sportifs","authors":"","doi":"10.1787/edd29f53-fr","DOIUrl":"https://doi.org/10.1787/edd29f53-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"6 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":"132181584","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 21 Concernant l’imposition des autres revenus","authors":"","doi":"10.1787/9ce18cd6-fr","DOIUrl":"https://doi.org/10.1787/9ce18cd6-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"32 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":"134460679","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(10). Régime fiscal appliqué aux logiciels","authors":"","doi":"10.1787/036cff82-fr","DOIUrl":"https://doi.org/10.1787/036cff82-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"57 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":"133950302","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 10 Dividendes","authors":"","doi":"10.1787/dc0349cc-fr","DOIUrl":"https://doi.org/10.1787/dc0349cc-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"22 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":"133992768","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 20 (Étudiants) et les commentaires qui s’y rapportent","authors":"","doi":"10.1787/9b189e1d-fr","DOIUrl":"https://doi.org/10.1787/9b189e1d-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"269 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":"123411343","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 26 Échange de renseignements","authors":"","doi":"10.1787/943b1c33-fr","DOIUrl":"https://doi.org/10.1787/943b1c33-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"22 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":"121717134","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 9 (Entreprises associées) et les commentaires qui s’y rapportent","authors":"","doi":"10.1787/b57838e3-fr","DOIUrl":"https://doi.org/10.1787/b57838e3-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"22 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":"131619141","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 10 Concernant l’imposition des dividendes","authors":"","doi":"10.1787/aa38bbc2-fr","DOIUrl":"https://doi.org/10.1787/aa38bbc2-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"49 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":"127010858","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":"Rapports antérieurs de l’OCDE concernant le Modèle de convention fiscale","authors":"","doi":"10.1787/904a9d3d-fr","DOIUrl":"https://doi.org/10.1787/904a9d3d-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"2013 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":"128196999","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}