Exiting from the obligations of a tax treaty electrónico an international framework with diverse practices Gabriella Erdös and Gergely Czoboly
By: Erdös, Gabriella
.
Contributor(s): Czoboly, Gergely.
Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES
In:
Bulletin for International Taxation v. 77, n. 7, July 2023, p. 292-301Summary: This article focuses on the intention of states to withdraw from tax treaty obligations, starting with the pre-ratification period and ending with post-treaty obligations. Intentions are reviewed in the light of the general principles of international law, the Vienna Convention (1969), the OECD and UN Models, and in relation to jurisprudence.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2023/7-2 (Browse shelf) | Available | BIT/2023/7-2 |
Resumen.
Disponible únicamente en formato electrónico a través de la plataforma IBFD de la Biblioteca del IEF.
This article focuses on the intention of states to withdraw from tax treaty obligations, starting with the pre-ratification period and ending with post-treaty obligations. Intentions are reviewed in the light of the general principles of international law, the Vienna Convention (1969), the OECD and UN Models, and in relation to jurisprudence.
There are no comments for this item.