Schwarz, Jonathan
Article 3(2) of the OECD and UN Models an international view electrónico / Jonathan Schwarz .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, Jonathan Schwarz sets outs views for an international interpretation of article 3(2) (General definitions) of the OECD Model by reference to the UK judicial decision in Fowler v. HMRC, in response to those expressed by John Avery Jones.
MODELO DE CONVENIO OCDE
INTERPRETACION
FISCALIDAD INTERNACIONAL
REINO UNIDO
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 75, n. 1, 2021
Article 3(2) of the OECD and UN Models an international view electrónico / Jonathan Schwarz .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, Jonathan Schwarz sets outs views for an international interpretation of article 3(2) (General definitions) of the OECD Model by reference to the UK judicial decision in Fowler v. HMRC, in response to those expressed by John Avery Jones.
MODELO DE CONVENIO OCDE
INTERPRETACION
FISCALIDAD INTERNACIONAL
REINO UNIDO
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 75, n. 1, 2021