The role of context in interpreting international tax instruments electrónico a solution to the erosion of internal cohesion of domestic tax systems by international law? : the EU Directive on Administrative Cooperation Version 6 (DAC6) : a case study Grahame R. Jackson and Harriet Brown
By: Jackson, Grahame R
.
Contributor(s): Brown, Harriet.
Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | DAC 6 | INTERPRETACION | APLICACION | ARMONIZACION | COLABORACION TRIBUTARIA | UNION EUROPEA
In:
Bulletin for International Taxation v. 76, n. 2, 2022, 9 p. Summary: This article considers a method of interpreting multi-jurisdictional provisions that permits the continued integrity of domestic legislative systems, particularly tax systems with diverse tax bases. To illustrate this, the article discusses the meanings of “exemption” and “preferential regime” as used in the EU Directive on Administrative Cooperation Version 6 (DAC6).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/2-4 (Browse shelf) | Available | BIT/2022/2-4 |
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Disponible únicamente en formato electrónico.
Resumen.
This article considers a method of interpreting multi-jurisdictional provisions that permits the continued integrity of domestic legislative systems, particularly tax systems with diverse tax bases. To illustrate this, the article discusses the meanings of “exemption” and “preferential regime” as used in the EU Directive on Administrative Cooperation Version 6 (DAC6).
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