Jackson, Grahame R.
The role of context in interpreting international tax instruments a solution to the erosion of internal cohesion of domestic tax systems by international law? : the EU Directive on Administrative Cooperation Version 6 (DAC6) : a case study electrónico / Grahame R. Jackson and Harriet Brown
Disponible únicamente en formato electrónico.
Resumen.
This article considers a method of interpreting multi-jurisdictional provisions that permits the continued integrity of domestic legislative systems, particularly tax systems with diverse tax bases. To illustrate this, the article discusses the meanings of “exemption” and “preferential regime” as used in the EU Directive on Administrative Cooperation Version 6 (DAC6).
FISCALIDAD INTERNACIONAL
DAC 6
INTERPRETACION
APLICACION
ARMONIZACION
COLABORACION TRIBUTARIA
UNION EUROPEA
Brown, Harriet
Bulletin for International Taxation 0007-4624 v. 76, n. 2, 2022, 9 p.
The role of context in interpreting international tax instruments a solution to the erosion of internal cohesion of domestic tax systems by international law? : the EU Directive on Administrative Cooperation Version 6 (DAC6) : a case study electrónico / Grahame R. Jackson and Harriet Brown
Disponible únicamente en formato electrónico.
Resumen.
This article considers a method of interpreting multi-jurisdictional provisions that permits the continued integrity of domestic legislative systems, particularly tax systems with diverse tax bases. To illustrate this, the article discusses the meanings of “exemption” and “preferential regime” as used in the EU Directive on Administrative Cooperation Version 6 (DAC6).
FISCALIDAD INTERNACIONAL
DAC 6
INTERPRETACION
APLICACION
ARMONIZACION
COLABORACION TRIBUTARIA
UNION EUROPEA
Brown, Harriet
Bulletin for International Taxation 0007-4624 v. 76, n. 2, 2022, 9 p.