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999 _c145647
_d145647
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008 220321t2021 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _aMaisto, Guglielmo
_927402
245 0 _aInterpretation of tax treaties and the decisions of foreign tax courts as a "subsequent practice" under Articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969)
_helectrónico
_c Guglielmo Maisto
260 _c2021
500 _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500 _aResumen.
520 _aThe author, in contributing to the 75th anniversary issue of the Bulletin for International Taxation, considers the topic of interpretation of tax treaties and the decisions of foreign tax courts as "subsequent practice" under articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969).
650 4 _aFISCALIDAD INTERNACIONAL
_944303
650 4 _aTRATADOS INTERNACIONALES
_948608
650 4 _aINTERPRETACION
_947508
650 4 _aJURISPRUDENCIA
_947570
773 0 _9166929
_oBIT/2021/11/12
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_gv. 75, n. 11/12, 2021, p. 673-686
942 _cRE