The interpretation of tax treaties electrónico looking to the future Brian J. Arnold
By: Arnold, Brian J
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | INTERPRETACION | JURISPRUDENCIA
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 665-672Summary: The thesis of this article is that, for a variety of reasons, national courts often make fundamental mistakes in deciding tax treaty cases. To address this problem, the article suggests a process for tax treaty experts to provide advisory to national courts on tax treaty issues.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-20 (Browse shelf) | Available | BIT/2021/11/12-20 |
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The thesis of this article is that, for a variety of reasons, national courts often make fundamental mistakes in deciding tax treaty cases. To address this problem, the article suggests a process for tax treaty experts to provide advisory to national courts on tax treaty issues.
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