Capital Gains on the Alienation of Assets Operated in International Traffic Under Double Taxation Conventions
por: Castro-Arango, José Manuel; Universidad Externado de Colombia
Publicado: (2015)
The Taxation of Capital Gains in Double Tax Convention Models
The article deals with the taxation of capital gains in cross-border situations, according to the relevant provision in the different Model Conventions (OECD, UN, and US). Following an introduction to the topic, the article analyzes the concept of capital gains, as well as the allocation rules appli...
| Autor Principal: | Soler Roch, María Teresa |
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| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Derecho & Sociedad
2015
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12586/13143 |
| Etiquetas: |
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