{"title":"Commentaires sur l’article 5 Concernant la définition de l’établissement stable","authors":"","doi":"10.1787/01d7377e-fr","DOIUrl":"https://doi.org/10.1787/01d7377e-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"16 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":"121819856","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 2 Concernant les impôts visés par la convention","authors":"","doi":"10.1787/7d26ec89-fr","DOIUrl":"https://doi.org/10.1787/7d26ec89-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"91 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":"115364992","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(9). Problèmes posés par l’application et l’interprétation de la règle des 183 jours","authors":"","doi":"10.1787/197525c5-fr","DOIUrl":"https://doi.org/10.1787/197525c5-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"24 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":"115976295","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 26 (Échange de renseignements) et les commentaires qui s’y rapportent","authors":"","doi":"10.1787/f12132cb-fr","DOIUrl":"https://doi.org/10.1787/f12132cb-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"12 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":"122291587","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 2 Impôts visés","authors":"","doi":"10.1787/3994539f-fr","DOIUrl":"https://doi.org/10.1787/3994539f-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":"123541294","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 11 Intérêts","authors":"","doi":"10.1787/39e52946-fr","DOIUrl":"https://doi.org/10.1787/39e52946-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"14 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":"131616753","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 29. Droit aux avantages","authors":"","doi":"10.1787/bf2ad127-fr","DOIUrl":"https://doi.org/10.1787/bf2ad127-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"37 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":"132208358","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 24 (Non-discrimination) et les commentaires qui s’y rapportent","authors":"","doi":"10.1787/3fa71f6e-fr","DOIUrl":"https://doi.org/10.1787/3fa71f6e-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"53 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":"127547679","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 24 Non-discrimination","authors":"","doi":"10.1787/mtc_cond-2014-27-fr","DOIUrl":"https://doi.org/10.1787/mtc_cond-2014-27-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116036175","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 des économies non membres sur le Modèle de convention fiscale","authors":"","doi":"10.1787/g213b664a6-fr","DOIUrl":"https://doi.org/10.1787/g213b664a6-fr","url":null,"abstract":"","PeriodicalId":433740,"journal":{"name":"Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)","volume":"399 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116599669","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}