The observations on the OECD commentaries in the interpretation of tax treaties

Guglielmo Maisto

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

The value of the observations on the OECD Commentaries for the purposes of interpreting double taxation conventions
Original languageEnglish
Title of host publicationA tax globalist: essays in honour of Maarten J. Ellis
Pages73-89
Number of pages17
Publication statusPublished - 2005

Keywords

  • interpretation
  • tax treaties

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