Spanish Supreme Court limits use of OECD commentaries in interpreting tax treaties by José A. García Bañuelos and José M. Calderón
By: García Bañuelos, José Antonio
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Contributor(s): Calderón Carrero, José Manuel.
Material type: 
ArticlePublisher: 2020Subject(s): FISCALIDAD INTERNACIONAL | DOBLE IMPOSICION | TRATADOS INTERNACIONALES | TRIBUNAL SUPREMO | ESPAÑA | JURISPRUDENCIA
In:
Tax Notes International v. 99, n. 4, July 27, p. 487-489Summary: In this article, the authors examine a recent Spanish Supreme Court ruling regarding the retroactive interpretation and application of double tax treaties
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/99/4-3 (Browse shelf) | Available | OP 138-Bis/2020/99/4-3 |
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine a recent Spanish Supreme Court ruling regarding the retroactive interpretation and application of double tax treaties
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