A fresh look at Article 3(2) of the OECD Model recurso electrónico John Avery Jones
By: Avery Jones, John Francis.
Material type: ArticlePublisher: 2020Subject(s): FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | ARMONIZACION FISCAL | MODELO DE CONVENIO OCDE In: Bulletin for International Taxation v. 74, n. 11, November 2020Summary: John Avery Jones, in this article, develops some new thoughts regarding treaty interpretation and the role of article 3(2) of the OECD Model from the common law point of view.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2020/11-4 (Browse shelf) | Available | BIT/2020/11-4 |
Disponible únicamente en formato electrónico.
Resumen.
John Avery Jones, in this article, develops some new thoughts regarding treaty interpretation and the role of article 3(2) of the OECD Model from the common law point of view.
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