Arnold, Brian J.
The interpretation of tax treaties looking to the future electrónico / Brian J. Arnold .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The thesis of this article is that, for a variety of reasons, national courts often make fundamental mistakes in deciding tax treaty cases. To address this problem, the article suggests a process for tax treaty experts to provide advisory to national courts on tax treaty issues.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
INTERPRETACION
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 665-672
The interpretation of tax treaties looking to the future electrónico / Brian J. Arnold .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The thesis of this article is that, for a variety of reasons, national courts often make fundamental mistakes in deciding tax treaty cases. To address this problem, the article suggests a process for tax treaty experts to provide advisory to national courts on tax treaty issues.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
INTERPRETACION
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 665-672