5 maggio 2021 | Category: Senza categoria | 0 Comment(s)

Furthermore, the 2019 version of the Agreement states that all cases of capital gains not specifically regulated by Article 13 shall be taxed only in the State of residence of the seller. This is a considerable change due to the [...]

5 maggio 2021 | Category: Senza categoria | 0 Comment(s)

On the other hand, the MLI offers concrete solutions for governments to close the gaps in existing international tax rules by transposing results from the OECD/G20 BEPS Project into bilateral tax treaties worldwide[3]. The MLI changes the application of several [...]