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

Research output: Book/ReportBook

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 languageEnglish
PublisherIBFD
Number of pages350
ISBN (Print)9780968655344
Publication statusPublished - 2005

Keywords

  • tax
  • treaties

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