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

Risultato della ricerca: Contributo in rivista › Articolo

Abstract

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

Lingua originale	Inglese
pagine (da-a)	14-19
Numero di pagine	6
Rivista	BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Stato di pubblicazione	Pubblicato - 2005

Keywords

OECD
tax treaties

Altri file e collegamenti

Link a IRIS PubliCatt

Cita questo

@article{1a26db6658f24c00b77a886470a7e161,

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",

}

TY - JOUR

T1 - The Observations on the OECD Commentaries in the Interpretation of Tax Treaties

AU - Maisto, Guglielmo

PY - 2005

Y1 - 2005

N2 - In this article, the roles and value of the observations on the OECD Commentaries in the Interpretation of Tax Treaties are analyzed

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

KW - OECD

KW - tax treaties

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

Altri file e collegamenti

Fingerprint

Cita questo