The Non-Discrimination Clause in Double Taxation Agreements
This article analyzes the scope of the non-discrimination rule contained in Double Taxation Avoidance Treaties, especially those signed by Argentina. This document considers the OECD and the ILADT Models, which contain provisions designed to ensure that Contracting States do not give any preferentia...
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2014 |
| País: | Perú |
| Recursos: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/12591 |
| Acesso em linha: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12591 |
| Access Level: | acceso abierto |
| Palavra-chave: | Non-discrimination Double Taxation Avoidance Treaties Organization for Economic Cooperation and Development (OECD) Latin-American Tax Law Institute (ILADT) Argentina Pirelli Neumáticos Hoechst No discriminación Convenios para evitar la doble imposición Organización para la Cooperación y el Desarrollo Económico (OCDE) Instituto Latinoamericano de Derecho Tributario (ILADT) |
| Resumo: | This article analyzes the scope of the non-discrimination rule contained in Double Taxation Avoidance Treaties, especially those signed by Argentina. This document considers the OECD and the ILADT Models, which contain provisions designed to ensure that Contracting States do not give any preferential treatment in taxing its own residents or citizens as opposed to the treatment granted to non-residents. Additionally, it analyzes the recent jurisprudence in the Argentine Courts. |
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