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José Manuel Castro Arango
El concepto de dividendo en los convenios de doble imposición [EPUB ebook]

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Cover of José Manuel Castro Arango: El concepto de dividendo en los convenios de doble imposición (ePUB)

La definición de dividendos prevista en el artículo 10.3 del Modelo de Convenio sobre la Renta y el Patrimonio de la OCDE es una de las normas más complejas de aplicar en la fiscalidad internacional, sobre todo por el uso cada vez más frecuente de instrumentos financieros híbridos y entidades híbridas, tales como las Partnerships, los fondos y los trusts, y del desarrollo de fórmulas alternativas de remuneración de los accionistas. En este libro tales problemas se abordan con una metodología de derecho comparado.

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Language Spanish ● Format EPUB ● Pages 572 ● ISBN 9789587726527 ● File size 1.4 MB ● Publisher Universidad Externado ● City Bogotá ● Country CO ● Published 2016 ● Downloadable 24 months ● Currency EUR ● ID 6435261 ● Copy protection Adobe DRM

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