000			01505nab a2200277 c 4500
999			_c146214 _d146214
003			ES-MaIEF
005			20220822140840.0
007			ta
008			220822t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969925 _aJackson, Grahame R.
245		4	_aThe role of context in interpreting international tax instruments _helectrónico _ba solution to the erosion of internal cohesion of domestic tax systems by international law? : the EU Directive on Administrative Cooperation Version 6 (DAC6) : a case study _c Grahame R. Jackson and Harriet Brown
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article considers a method of interpreting multi-jurisdictional provisions that permits the continued integrity of domestic legislative systems, particularly tax systems with diverse tax bases. To illustrate this, the article discusses the meanings of “exemption” and “preferential regime” as used in the EU Directive on Administrative Cooperation Version 6 (DAC6).
650			_aFISCALIDAD INTERNACIONAL _944303
650		4	_aDAC 6 _968178
650		4	_aINTERPRETACION _947508
650		4	_aAPLICACION _927355
650		4	_aARMONIZACION _930755
650		4	_aCOLABORACION TRIBUTARIA _937635
650		4	_aUNION EUROPEA _948644
700			_961495 _aBrown, Harriet
773	0		_9167702 _oBIT/2022/2 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 2, 2022, 9 p.
942			_cRE