Convenios de doble imposición

Synopsis of Convenios de doble imposición

This book analyzes the multiple aspects of the regulations contained in bilateral international conventions to avoid double taxation and combat fraud and tax evasion. It addresses topics such as the principle of non-discrimination, amicable procedures, the exchange of interstate information, and transfer prices. It also deals with issues of great importance such as interpretive rules, the effective scope of the OECD Comments, the 'communitarization' of treaties, and anti-abuse measures. It discusses types of international treaties such as those relating to the Inheritance and Gift Tax or maritime or air navigation.