Theophilou, Christos A.
Using the OECD Model commentaries and other tools to interpret tax treaties / by Christos A. Theophilou .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF. Acceso por claves.
Resumen.
In this article, the author discusses the interpretation of tax treaties and the use of internal and external tools as interpretive aids. In particular, he considers whether it is appropriate to rely on the commentaries to the OECD model income tax treaty as an external tool and examines the availability of established internal aids for treaty interpretation.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
INTERPRETACION
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Tax Notes International 1048-3306 v. 95, n. 12, September 16, 2019, p. 1169-1174
Using the OECD Model commentaries and other tools to interpret tax treaties / by Christos A. Theophilou .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF. Acceso por claves.
Resumen.
In this article, the author discusses the interpretation of tax treaties and the use of internal and external tools as interpretive aids. In particular, he considers whether it is appropriate to rely on the commentaries to the OECD model income tax treaty as an external tool and examines the availability of established internal aids for treaty interpretation.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
INTERPRETACION
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Tax Notes International 1048-3306 v. 95, n. 12, September 16, 2019, p. 1169-1174