Should Developing Countries Include Article 7 in Their Tax Treaties?

Authors

  • Sergio André Rocha

DOI:

https://doi.org/10.46801/2595-7155-rdtia-n2-13

Keywords:

OECD, UN, Model Convention, Business Profits, Developing Countries

Abstract

This article analyses if and how the article 7 of the OECD and UN Model Conventions, which deals with the taxation of Business Profits, fits into the international tax policy of developing countries.

References

OECD Model tax convention on income and on capital: commentary on Article 7 para. 1 (15 July 2014), Models IBFD.

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Published

2017-12-01

How to Cite

Rocha, S. A. (2017). Should Developing Countries Include Article 7 in Their Tax Treaties?. RDTI Atual, (2), 295–304. https://doi.org/10.46801/2595-7155-rdtia-n2-13

Issue

No. 2 (2017)

Section

Artigos

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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