Arnold, Brian J.
Reciprocity as a fundamental principle of tax treaties meaningless platitude, misguided policy or practical guideline? electrónico / Brian J. Arnold
Resumen.
In this article, the author considers the meaning of the concept of reciprocity and its implications with regard to tax treaties.
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
RECIPROCIDAD
Bulletin for International Taxation 0007-4624 v. 76, n. 3, 2022, p. 123-132
Reciprocity as a fundamental principle of tax treaties meaningless platitude, misguided policy or practical guideline? electrónico / Brian J. Arnold
Resumen.
In this article, the author considers the meaning of the concept of reciprocity and its implications with regard to tax treaties.
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
RECIPROCIDAD
Bulletin for International Taxation 0007-4624 v. 76, n. 3, 2022, p. 123-132