Quotation Screpante, Mirna Solange. 2017. The New Argentina-Mexico Income and Capital Tax Treaty (2015): A Tax Treaty in the BEPS Era. Bulletin for International Taxation 71 (8),


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Abstract

This article considers the Argentina-Mexico Income and Capital Tax Treaty (2015). In particular, the provisions on a permanent establishment, business profits, dividends, interest, royalties, avoidance of double taxation, anti- avoidance and the exchange of information are analysed. The implications of the OECD/G20 Base Erosion and Profit Shifting measures are also examined.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Bulletin for International Taxation
Language English
Title The New Argentina-Mexico Income and Capital Tax Treaty (2015): A Tax Treaty in the BEPS Era
Volume 71
Number 8
Year 2017
URL https://online.ibfd.org/kbase/#topic=doc&url=/collections/bit/html/bit_2017_08_ar_1.html&WT.z_nav=Navigation
DOI n.a.

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People
Screpante, Mirna Solange (Details)
Organization
Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5261 Comparative constitutional law (European -, international -) (Details)
5349 Business taxation (Details)
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