Avery Jones, John Francis
A fresh look at Article 3(2) of the OECD Model recurso electrónico / John Avery Jones .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
John Avery Jones, in this article, develops some new thoughts regarding treaty interpretation and the role of article 3(2) of the OECD Model from the common law point of view.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
ARMONIZACION FISCAL
MODELO DE CONVENIO OCDE
Bulletin for International Taxation 0007-4624v. 74, n. 11, November 2020
A fresh look at Article 3(2) of the OECD Model recurso electrónico / John Avery Jones .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
John Avery Jones, in this article, develops some new thoughts regarding treaty interpretation and the role of article 3(2) of the OECD Model from the common law point of view.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
ARMONIZACION FISCAL
MODELO DE CONVENIO OCDE
Bulletin for International Taxation 0007-4624v. 74, n. 11, November 2020