Abstract
The Molinos Argentina vs. DGI case addresses an alleged treaty shopping practice that involved the establishment of a holding company in Chile through which dividends from subsidiaries in other countries – in this case, located in Peru and Uruguay– would be passed to Argentina, presumably to benefit from a combination of a special regime in the Chilean domestic law and the Argentina-Chile Income and Capital Tax Treaty (1976) (hereinafter the Argentina-Chile tax treaty) in force at that time which lead to a double non-taxation phenomenon.
Originalsprache | Englisch |
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Titel des Sammelwerks | Tax Treaty Case Law around the Globe 2017 |
Herausgeber*innen | Lang et al |
Erscheinungsort | Vienna |
Verlag | IBFD |
Seiten | 115 - 130 |
Publikationsstatus | Veröffentlicht - 2018 |
Österreichische Systematik der Wissenschaftszweige (ÖFOS)
- 505
- 502038 Steuerlehre