Reciprocity as a fundamental principle of tax treaties electrónico meaningless platitude, misguided policy or practical guideline? Brian J. Arnold
By: Arnold, Brian J
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Material type: 
ArticleSubject(s): DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES | RECIPROCIDAD
In:
Bulletin for International Taxation v. 76, n. 3, 2022, p. 123-132Summary: In this article, the author considers the meaning of the concept of reciprocity and its implications with regard to tax treaties.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/3-2 (Browse shelf) | Available | BIT/2022/3-2 |
Resumen.
In this article, the author considers the meaning of the concept of reciprocity and its implications with regard to tax treaties.
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