The Brazil-Argentina tax treaty: its hidden structure
The present article attempts to explain the very particular structure that relies beneath the convention to avoid double taxation subscribed in 1980 between the Republic of Argentina and the Federative Republic of Brazil (the Convention) as opposed to the structure of the model tax convention elabor...
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| Formato: | Tesis de maestría acceptedVersion |
| Lenguaje: | Inglés |
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Universidad Torcuato Di Tella
2017
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| Acceso en línea: | http://repositorio.utdt.edu/handle/utdt/1995 |
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| Sumario: | The present article attempts to explain the very particular structure that relies beneath the convention to avoid double taxation subscribed in 1980 between the Republic of Argentina and the Federative Republic of Brazil (the Convention) as opposed to the structure of the model tax convention elaborated by the Organization for Economic Cooperation and Development (the OECD Model) and of the model prepared by the United Nations (UN Model). |
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