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The Legal Status of the OECD Commentary and Static or Ambulatory Interpretation of Tax Treaties Peter J. Wattel and Otto Marres

By: Wattèl, Peter Jacob.
Contributor(s): Marres, Otto Cornelis Reiner.
Material type: ArticleArticlePublisher: 2003Subject(s): TRATADOS INTERNACIONALES | INTERPRETACION In: European taxation vol. 43, n. 7 y 8, 2003, p. 222-235
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