Maisto, Guglielmo
Interpretation of tax treaties and the decisions of foreign tax courts as a "subsequent practice" under Articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969) electrónico / Guglielmo Maisto .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The author, in contributing to the 75th anniversary issue of the Bulletin for International Taxation, considers the topic of interpretation of tax treaties and the decisions of foreign tax courts as "subsequent practice" under articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969).
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
INTERPRETACION
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 673-686
Interpretation of tax treaties and the decisions of foreign tax courts as a "subsequent practice" under Articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969) electrónico / Guglielmo Maisto .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The author, in contributing to the 75th anniversary issue of the Bulletin for International Taxation, considers the topic of interpretation of tax treaties and the decisions of foreign tax courts as "subsequent practice" under articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969).
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
INTERPRETACION
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 673-686