FISCUS
Garrigues (2024), «Guía para hacer negocios» EN CHILE . https://www.lexology.com/r/UDe4kaE/87f7214090/CcDe://www.garrigues.com/sites/default/files/guia-negocios/files/garrigues-guia-para-hacer-negocios-en-chile.pdf EN COLOMBIA https://www.lexology.com/r/UDe4jhb/b99d9d948e/CcDe EN PERÚ https://www.lexology.com/r/UDe4jmF/08bbfaf6dc/CcDe Fuente: lexology.com
OECD, Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, sep. 2014 Presentación en http://www.oecd-ilibrary.org/taxation/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances_9789264219120-en Texto completo en: http://www.oecd-ilibrary.org/docserver/download/2314281e.pdf?expires=1446089524&id=id&accname=guest&checksum=860BDB5AEEE7FC13EE9BF269FF97EF7F o en este link ocde beps preventing treaty shopping ——————————————————– Comentario OECD BEPS guidance includes anti-treaty shopping rules, country-by-country reporting requirements http://mnetax.com/oecd-beps-guidance-includes-anti-treaty-shopping-rules-country-by-country-reporting-requirements-3647
http://repository.law.umich.edu/cgi/viewcontent.cgi?article=1113&context=law_econ_current Published by University of Michigan Law School Scholarship Repository, 2010