Abstract
In this paper the relationship between domestic anti-abuse rules and doctrines, and double taxation conventions, is deeply analysed in the light of public international law
| Original language | English |
|---|---|
| Title of host publication | Essays on Tax Treaties: A Tribute to David A. Ward |
| Pages | 325-341 |
| Number of pages | 17 |
| Publication status | Published - 2013 |
Keywords
- bilateral tax