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Role of the Preamble for the Interpretation of Old and New Tax Treaties and on the Policy of the Prevention of Treaty Abuse Luc De Broe

By: De Broe, Luc.
Material type: ArticleArticleSubject(s): MODELO DE CONVENIO OCDE | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | TRATADOS INTERNACIONALES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ABUSO DE TRATADOS In: Bulletin for International Taxation Vol. 74, nº 4/5 special issue 2020, p. 163-173
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BIT/2020/4/5-2 (Browse shelf) 2020, Vol. 74, nº 4/5 special issue Available BIT/2020/4/5-2

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