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.
Lingua originale | English |
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Editore | IBFD |
Numero di pagine | 350 |
ISBN (stampa) | 9780968655344 |
Stato di pubblicazione | Pubblicato - 2005 |
Keywords
- tax
- treaties