Wheeler, Joanna
Tax treaties what are we going to do with them? electrónico / Joanna Wheeler .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article charts the historical development of thinking about tax treaties, the issues raised by the current treaty network and the many new ideas from the past decade and pleads for careful consideration of the way in which treaties are employed in the future as instruments of international tax law.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
DOBLE IMPOSICION
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 579-587
Tax treaties what are we going to do with them? electrónico / Joanna Wheeler .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article charts the historical development of thinking about tax treaties, the issues raised by the current treaty network and the many new ideas from the past decade and pleads for careful consideration of the way in which treaties are employed in the future as instruments of international tax law.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
DOBLE IMPOSICION
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 579-587