000 01255aam a2200313 c 4500
999 _c145700
_d145700
003 ES-MaIEF
005 20220512143727.0
007 ta
008 220512t2018 ne ||||| |||| 00| 0 eng d
020 _a978-90-8722-479-0
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 _aFuruseth, Eivind
_954309
245 4 _aThe Interpretation of Tax Treaties in Relation to Domestic GAARs
_c Eivind Furuseth
260 _aAmsterdam
_bIBFD
_c2018
300 _aXV, 329 p.
_c25 cm
490 _aIBFD doctoral series ;
_v43
500 _aEn la port.: Thesis submitted to the University of Oslo in fulfilment of requirements for the degree of Doctor of Law. Degree awarded on 15 September 2016.
504 _aBibliografía.
520 _aThis book analyses the relationship between tax treaties and domestic anti-avoidance rules, particularly whether a treaty restricts the application of domestic general anti-avoidance rules (GAARs).
650 _aFISCALIDAD INTERNACIONAL
_944303
650 _aTRATADOS INTERNACIONALES
_948608
650 _aCONVENIOS
_941141
650 4 _947508
_aINTERPRETACION
650 4 _927355
_aAPLICACION
650 4 _aELUSION FISCAL
_943410
650 4 _aEVASION FISCAL
_944029
650 4 _aPREVENCIÓN
_954712
942 _cLIB