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The Court of Justice and the OECD Model Tax Conventions or the uncertainties of the distinction between hard law, soft law and no law in the European case law Thomas Dubut

By: Dubut, Thomas.
Material type: ArticleArticlePublisher: 2012Subject(s): DERECHO TRIBUTARIO | FISCALIDAD INTERNACIONAL | DERECHO COMUNITARIO EUROPEO | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | POTESTAD LEGISLATIVA | JURISPRUDENCIA | CONVENIOS | UNION EUROPEA In: Intertax v. 40, n. 1, January 2012, p. 2-12
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