[Autom. eng. transl.] The article deals with the issue of the (in) existence of a requirement of effective tax liability, for the income recipient in his country of residence, for the purpose of applying the agreements to eliminate double taxation in accordance with the OECD Convention Model. .
|Translated title of the contribution||[Autom. eng. transl.] The applicability of the conventions against double taxation in the absence of an effective duplication of tax|
|Number of pages||5|
|Journal||RIVISTA DI DIRITTO TRIBUTARIO|
|Publication status||Published - 2018|
- doppie imposizioni