Iberoamerican tax moot court competition : applicant memorandum (tax payer)

"Today more than ever the challenges posed by international taxation are exacerbated to be the focus of the most professional experts in the field. It is not only because of the tensions inherent to taxation when it transcends the frontiers of sovereign States, but also because it is a fact tha...

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Autores:
Korn Goldschmidt, Ezequiel
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2017
Institución:
Universidad de los Andes
Repositorio:
Séneca: repositorio Uniandes
Idioma:
eng
OAI Identifier:
oai:repositorio.uniandes.edu.co:1992/61788
Acceso en línea:
http://hdl.handle.net/1992/61788
Palabra clave:
Derecho fiscal (Derecho internacional)
Impuestos
Rights
openAccess
License
Attribution-NonCommercial-NoDerivatives 4.0 Internacional
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spelling Attribution-NonCommercial-NoDerivatives 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Lozano Rodríguez, Eleonora1ebe4f8c-16da-4577-b301-e21e82976ce9400Korn Goldschmidt, Ezequiel506c7fc9-942e-4a1b-b3be-258e661a2ba65002022-09-26T22:37:22Z2022-09-26T22:37:22Z2017http://hdl.handle.net/1992/61788instname:Universidad de los Andesreponame:Repositorio Institucional Sénecarepourl:https://repositorio.uniandes.edu.co/795544-1001"Today more than ever the challenges posed by international taxation are exacerbated to be the focus of the most professional experts in the field. It is not only because of the tensions inherent to taxation when it transcends the frontiers of sovereign States, but also because it is a fact that international organizations such as the Organization for Economic Cooperation and Development (OECD), are directly attacking evasion and the deliberate allocation of profits in jurisdictions of low or null taxation from the root. This document presents some of the problems regarding Double Taxation Conventions and, particularly, articles 17 and 7 of the OECD Model." -- Tomado del Formato de Documento de Grado."Hoy más que nunca, los desafíos planteados por la fiscalidad internacional son exacerbados por ser el foco de los expertos más profesionales en la materia. No sólo por las tensiones inherentes a la fiscalidad cuando trasciende las fronteras de los Estados soberanos, sino también porque es un hecho que organizaciones internacionales como la Organización para la Cooperación y el Desarrollo Económico (OCDE) están atacando directamente la evasión y la asignación deliberada de beneficios en jurisdicciones de baja o nula imposición desde la raíz. Este documento presenta algunos de los problemas relacionados con los Convenios de Doble Tributación y, en particular, con los artículos 17 y 7 del Modelo de la OCDE." -- Tomado del Formato de Documento de Grado.AbogadoPregrado74 hojasapplication/pdfengUniversidad de los AndesDerechoFacultad de DerechoIberoamerican tax moot court competition : applicant memorandum (tax payer)Trabajo de grado - Pregradoinfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/acceptedVersionhttp://purl.org/coar/resource_type/c_7a1fTexthttp://purl.org/redcol/resource_type/TPDerecho fiscal (Derecho internacional)Impuestos201310995PublicationORIGINAL13386.pdfapplication/pdf662817https://repositorio.uniandes.edu.co/bitstreams/8644ad1f-2da7-4e38-9d5b-4079ee88a446/download8dd21b4a65f130e30b98d534fde2f85fMD51TEXT13386.pdf.txt13386.pdf.txtExtracted texttext/plain166973https://repositorio.uniandes.edu.co/bitstreams/7a23ad1e-651c-4fbf-9b76-fe6801f23c07/download255558c1b4cdb5eb435e429431776fe7MD52THUMBNAIL13386.pdf.jpg13386.pdf.jpgIM Thumbnailimage/jpeg5634https://repositorio.uniandes.edu.co/bitstreams/4cb53a28-4e85-4f42-9cc7-55bea261f1d3/downloadcbb5cc01623dc91389afcdd872c3703aMD531992/61788oai:repositorio.uniandes.edu.co:1992/617882023-10-10 19:40:48.936http://creativecommons.org/licenses/by-nc-nd/4.0/open.accesshttps://repositorio.uniandes.edu.coRepositorio institucional Sénecaadminrepositorio@uniandes.edu.co
dc.title.spa.fl_str_mv Iberoamerican tax moot court competition : applicant memorandum (tax payer)
title Iberoamerican tax moot court competition : applicant memorandum (tax payer)
spellingShingle Iberoamerican tax moot court competition : applicant memorandum (tax payer)
Derecho fiscal (Derecho internacional)
Impuestos
title_short Iberoamerican tax moot court competition : applicant memorandum (tax payer)
title_full Iberoamerican tax moot court competition : applicant memorandum (tax payer)
title_fullStr Iberoamerican tax moot court competition : applicant memorandum (tax payer)
title_full_unstemmed Iberoamerican tax moot court competition : applicant memorandum (tax payer)
title_sort Iberoamerican tax moot court competition : applicant memorandum (tax payer)
dc.creator.fl_str_mv Korn Goldschmidt, Ezequiel
dc.contributor.advisor.none.fl_str_mv Lozano Rodríguez, Eleonora
dc.contributor.author.none.fl_str_mv Korn Goldschmidt, Ezequiel
dc.subject.keyword.spa.fl_str_mv Derecho fiscal (Derecho internacional)
Impuestos
topic Derecho fiscal (Derecho internacional)
Impuestos
description "Today more than ever the challenges posed by international taxation are exacerbated to be the focus of the most professional experts in the field. It is not only because of the tensions inherent to taxation when it transcends the frontiers of sovereign States, but also because it is a fact that international organizations such as the Organization for Economic Cooperation and Development (OECD), are directly attacking evasion and the deliberate allocation of profits in jurisdictions of low or null taxation from the root. This document presents some of the problems regarding Double Taxation Conventions and, particularly, articles 17 and 7 of the OECD Model." -- Tomado del Formato de Documento de Grado.
publishDate 2017
dc.date.issued.spa.fl_str_mv 2017
dc.date.accessioned.none.fl_str_mv 2022-09-26T22:37:22Z
dc.date.available.none.fl_str_mv 2022-09-26T22:37:22Z
dc.type.spa.fl_str_mv Trabajo de grado - Pregrado
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dc.language.iso.spa.fl_str_mv eng
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dc.format.extent.spa.fl_str_mv 74 hojas
dc.format.mimetype.spa.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv Universidad de los Andes
dc.publisher.program.spa.fl_str_mv Derecho
dc.publisher.faculty.spa.fl_str_mv Facultad de Derecho
institution Universidad de los Andes
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