Interpretation of tax treaties and domestic general anti - avoidance rules a sceptical look at the 2003 update to the OECD commentary René Matteotti
By: Matteotti, René
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Material type: 
ArticlePublisher: 2005Subject(s): IMPUESTOS | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ELUSION FISCAL
In:
Intertax v. 33, n. 8/9, August - September 2005, p. 336-350
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2005/8/9-2 (Browse shelf) | Available | OP 2141/2005/8/9-2 |
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| OP 2141/2005/6/7-4 Europe debates Real Estate Investment Trusts | OP 2141/2005/6/7-5 Singapore's 2005 budget | OP 2141/2005/8/9-1 The european treaties' implications for direct taxes | OP 2141/2005/8/9-2 Interpretation of tax treaties and domestic general anti - avoidance rules | OP 2141/2005/8/9-3 Notable developments in indirect taxes through the Finance Act 2005 | OP 2141/2006/10-1 VAT treatment of financial services | OP 2141/2006/10-2 Timing issues related to the changes of the applicable treaty law |
Conclusión.
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