The Observations on the OECD Commentaries in the Interpretation of Tax Treaties

Guglielmo Maisto

The Observations on the OECD Commentaries in the Interpretation of Tax Treaties

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Research output: Contribution to journal › Article

Abstract

In this article, the roles and value of the observations on the OECD Commentaries in the Interpretation of Tax Treaties are analyzed

Original language	English
Pages (from-to)	14-19
Number of pages	6
Journal	BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Publication status	Published - 2005

Keywords

OECD
tax treaties

Cite this

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title = "The Observations on the OECD Commentaries in the Interpretation of Tax Treaties",

abstract = "In this article, the roles and value of the observations on the OECD Commentaries in the Interpretation of Tax Treaties are analyzed",

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

author = "Guglielmo Maisto",

year = "2005",

language = "English",

pages = "14--19",

journal = "BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION",

issn = "0007-4624",

publisher = "International Bureau of Fiscal Documentation - IBFD Publications BV:HJE Wenckebachweg 210, 1096 AS Amsterdam Netherlands:011 31 20 5540100, EMAIL: [email protected], INTERNET: http://www.ibfd.com, Fax: 011 31 20 6208626",

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AU - Maisto, Guglielmo

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AB - In this article, the roles and value of the observations on the OECD Commentaries in the Interpretation of Tax Treaties are analyzed

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KW - OECD

KW - tax treaties

UR - http://hdl.handle.net/10807/24071

M3 - Article

SN - 0007-4624

SP - 14

EP - 19

JO - BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

JF - BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

ER -

The Observations on the OECD Commentaries in the Interpretation of Tax Treaties

Abstract

Keywords

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