OECD BEPS guidance includes anti-treaty shopping rules, country-by-country reporting requirements

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

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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