Tax Treaties After BEPS: The Colombia-Italy Case Study

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in Fachzeitschrift

Abstract

In this article, the authors dissect key provisions of the tax treaty between Colombia and Italy, which was concluded after the OECD released its 2015 final reports on base erosion and profit shifting. In particular, they focus on provisions that were implemented in accordance with the BEPS final reports.
OriginalspracheEnglisch
Seiten (von - bis)1041 - 1060
FachzeitschriftTax Notes International
Jahrgang103
PublikationsstatusVeröffentlicht - 2021

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

  • 502038 Steuerlehre
  • 505029 Völkerrecht
  • 505028 Verwaltungsrecht

Zitat