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El concepto de dividendo en los convenios de doble imposición

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  • José Manuel Castro Arango

Abstract

La definición de dividendos prevista en el artículo 10.3 del Modelo de Convenio sobre la Renta y el Patrimonio de la OCDE es una de las normas más complejas de aplicar en la fiscalidad internacional, sobre todo por el uso cada vez más frecuente de instrumentos financieros híbridos y entidades híbridas, tales como las Partnerships, los fondos y los trusts, y del desarrollo de fórmulas alternativas de remuneración de los accionistas. En este libro tales problemas se abordan con una metodología de derecho comparado.

Suggested Citation

  • José Manuel Castro Arango, 2015. "El concepto de dividendo en los convenios de doble imposición," Books, Universidad Externado de Colombia, Facultad de Derecho, edition 1, number 807, July.
    • Handle: RePEc:ext:derech:807
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    References listed on IDEAS

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