The interpretation of income tax treaties with particular reference to the commentarieson the OECD model

Guglielmo Maisto; D Ward; L De Broe; J Killius; J Le Gall; T Miyatake; K Van Raad; J Avery Jones; M Ellis; S Goldberg; H Torrione; B. Wiman

The interpretation of income tax treaties with particular reference to the commentarieson the OECD model

Guglielmo Maisto, D Ward, L De Broe, J Killius, J Le Gall, T Miyatake, K Van Raad, J Avery Jones, M Ellis, S Goldberg, H Torrione, B. Wiman

Faculty of Economics and Law

Research output: Book/Report › Book

Abstract

The Interpretation of Income Tax treaties with particular reference to the Commentaries on the OECD Model discusses the important question of the role OECD Commentaries in the interpretation and application of tax treaties based on the Model.

Original language	English
Publisher	IBFD
Number of pages	350
ISBN (Print)	9780968655344
Publication status	Published - 2005

Keywords

tax
treaties

Cite this

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title = "The interpretation of income tax treaties with particular reference to the commentarieson the OECD model",

abstract = "The Interpretation of Income Tax treaties with particular reference to the Commentaries on the OECD Model discusses the important question of the role OECD Commentaries in the interpretation and application of tax treaties based on the Model.",

keywords = "tax, treaties, tax, treaties",

author = "Guglielmo Maisto and D Ward and {De Broe}, L and J Killius and {Le Gall}, J and T Miyatake and {Van Raad}, K and {Avery Jones}, J and M Ellis and S Goldberg and H Torrione and B. Wiman",

year = "2005",

language = "English",

isbn = "9780968655344",

publisher = "IBFD",

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TY - BOOK

T1 - The interpretation of income tax treaties with particular reference to the commentarieson the OECD model

AU - Maisto, Guglielmo

AU - Ward, D

AU - De Broe, L

AU - Killius, J

AU - Le Gall, J

AU - Miyatake, T

AU - Van Raad, K

AU - Avery Jones, J

AU - Ellis, M

AU - Goldberg, S

AU - Torrione, H

AU - Wiman, B.

PY - 2005

Y1 - 2005

N2 - The Interpretation of Income Tax treaties with particular reference to the Commentaries on the OECD Model discusses the important question of the role OECD Commentaries in the interpretation and application of tax treaties based on the Model.

AB - The Interpretation of Income Tax treaties with particular reference to the Commentaries on the OECD Model discusses the important question of the role OECD Commentaries in the interpretation and application of tax treaties based on the Model.

KW - tax

KW - treaties

KW - tax

KW - treaties

UR - http://hdl.handle.net/10807/22662

M3 - Book

SN - 9780968655344

BT - The interpretation of income tax treaties with particular reference to the commentarieson the OECD model

PB - IBFD

ER -

The interpretation of income tax treaties with particular reference to the commentarieson the OECD model

Abstract

Keywords

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