Interpretation of tax treaties and the decisions of foreign tax courts as a "subsequent practice" under Articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969) electrónico Guglielmo Maisto
By: Maisto, Guglielmo
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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. 673-686Summary: The author, in contributing to the 75th anniversary issue of the Bulletin for International Taxation, considers the topic of interpretation of tax treaties and the decisions of foreign tax courts as "subsequent practice" under articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-21 (Browse shelf) | Available | BIT/2021/11/12-21 |
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Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The author, in contributing to the 75th anniversary issue of the Bulletin for International Taxation, considers the topic of interpretation of tax treaties and the decisions of foreign tax courts as "subsequent practice" under articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969).
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