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_c149863 _d149863 |
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| 003 | ES-MaIEF | ||
| 005 | 20241007180553.0 | ||
| 007 | ta | ||
| 008 | 241007s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 | 1 |
_967102 _aDas, Pitambar |
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| 245 | 1 | 0 |
_aRevisiting tax treaty interpretation under the Vienna Convention _c by Pitambar Das and Valdehi Krishnia |
| 260 | _c2024 | ||
| 520 | _aPitambar Das is an officer of the Indian Revenue Services, and Vaidehi Krishnia is a lawyer, independent consultant, and adviser. They are both based in Delhi. In this report, Das and Krishnia explain the complexity of tax treaty interpretation, weigh the merits of different approaches, and provide suggestions to increase efficiency and consistency. The views expressed in this report are those of the authors and do not necessarily reflect the view of the government of India or any other organization. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
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| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 650 | 4 |
_944029 _aEVASION FISCAL |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
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| 650 | 4 |
_948067 _aPOLITICA FISCAL |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 700 | 1 |
_972019 _aKrishnia, Vaidehi |
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| 773 | 0 |
_9172360 _oOP 138-Bis2024/114/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 13, June 24 2024; p. 1855-1881 |
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| 942 | _cART | ||