Using the OECD Model commentaries and other tools to interpret tax treaties by Christos A. Theophilou
By: Theophilou, Christos A
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Material type: 
ArticlePublisher: 2019Subject(s): FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | INTERPRETACION | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Tax Notes International v. 95, n. 12, September 16, 2019, p. 1169-1174Summary: In this article, the author discusses the interpretation of tax treaties and the use of internal and external tools as interpretive aids. In particular, he considers whether it is appropriate to rely on the commentaries to the OECD model income tax treaty as an external tool and examines the availability of established internal aids for treaty interpretation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/12-4 (Browse shelf) | Available | OP 138-Bis/2019/95/12-4 |
Disponible también en formato electrónico en la Biblioteca del IEF. Acceso por claves.
Resumen.
In this article, the author discusses the interpretation of tax treaties and the use of internal and external tools as interpretive aids. In particular, he considers whether it is appropriate to rely on the commentaries to the OECD model income tax treaty as an external tool and examines the availability of established internal aids for treaty interpretation.
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