000 | 01275nab a2200241 c 4500 | ||
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999 |
_c145647 _d145647 |
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003 | ES-MaIEF | ||
005 | 20221123162405.0 | ||
007 | ta | ||
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 |