{"title":"La tributación directa de la relación contractual atípica entre los usuarios y las plataformas digitales","authors":"Juan Ignacio Fraschini","doi":"10.2307/j.ctv1k03qpv.24","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.24","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126016936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Análisis comparado de los métodos para aliviar la doble imposición en América Latina","authors":"Álvaro R. Villegas Aldazosa","doi":"10.2307/j.ctv1k03qpv.18","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.18","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123897427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Aplicación de los beneficios del convenio en situaciones de no imposición.","authors":"María Helena Bocachica Murcia","doi":"10.2307/j.ctv1k03qpv.19","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.19","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131747156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Base Erosion and Antiabuse Tax (BEAT) and the tax treaties:","authors":"João Francisco Bianco, Ramon Tomazela Santos","doi":"10.2307/j.ctv1k03qpv.13","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.13","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123037742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Las reservas a los artículos del Modelo convenio para evitar la doble imposición y prevenir la evasión fiscal de la OCDE.","authors":"Alejandro Calderón Aguilera","doi":"10.2307/j.ctv1k03qpv.5","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.5","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133546743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Impact of the 2017 United States Tax Reform Post-BEPS on its Latin American Trade Partners","authors":"Y. Brauner, C. Davis","doi":"10.2307/j.ctv1k03qpv.12","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.12","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131165190","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The beneficial ownership requirement in Tax Treaties:","authors":"Bruno Donizeti da Silva","doi":"10.2307/j.ctv1k03qpv.20","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.20","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122613483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"El establecimiento permanente en los ámbitos gasístico y petrolero","authors":"D. JIMÉNEZ-VALLADOLID, L’HOTELLERIE-FALLOIS","doi":"10.2307/j.ctv1k03qpv.6","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.6","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"2010 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127341738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Transferencias indirectas de sociedades residentes y convenios de doble imposición en Iberoamérica","authors":"Andrés Báez Moreno","doi":"10.2307/j.ctv1k03qpv.23","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.23","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"124 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128652915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The taxation of technical services:","authors":"P. Rocha","doi":"10.2307/j.ctv1k03qpv.9","DOIUrl":"https://doi.org/10.2307/j.ctv1k03qpv.9","url":null,"abstract":"","PeriodicalId":134879,"journal":{"name":"Problemas de tributación internacional en Iberoamérica","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124624693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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