García Bañuelos, José Antonio
Spanish Supreme Court limits use of OECD commentaries in interpreting tax treaties / by José A. García Bañuelos and José M. Calderón .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine a recent Spanish Supreme Court ruling regarding the retroactive interpretation and application of double tax treaties
FISCALIDAD INTERNACIONAL
DOBLE IMPOSICION
TRATADOS INTERNACIONALES
TRIBUNAL SUPREMO
ESPAÑA
JURISPRUDENCIA
Calderón Carrero, José Manuel
Tax Notes International 1048-3306v. 99, n. 4, July 27, p. 487-489
Spanish Supreme Court limits use of OECD commentaries in interpreting tax treaties / by José A. García Bañuelos and José M. Calderón .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine a recent Spanish Supreme Court ruling regarding the retroactive interpretation and application of double tax treaties
FISCALIDAD INTERNACIONAL
DOBLE IMPOSICION
TRATADOS INTERNACIONALES
TRIBUNAL SUPREMO
ESPAÑA
JURISPRUDENCIA
Calderón Carrero, José Manuel
Tax Notes International 1048-3306v. 99, n. 4, July 27, p. 487-489