Add to ORKGIn this article, the roles and value of the observations on the OECD Commentaries in the Interpretation of Tax Treaties are analyze
The subject of the article. The article represents a research of conceptual properties and issues of...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base ...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as «base ...
The value of the observations on the OECD Commentaries for the purposes of interpreting double taxat...
The Interpretation of Income Tax treaties with particular reference to the Commentaries on the OECD ...
Analytical commentaries on OECD and UN model provisions, drawing on actual tax treaty practice and c...
The article analyzes different types of interpretations of tax law, such a strict interpretation , p...
Since many years, international tax law experts debate the relevance of changes to OECD Commentaries...
In 1993, the Committee on Fiscal Affairs (CFA) formed a Working Group to study the application of th...
This article discusses the temporal aspects of tax treaties. In particular, it focuses on whether th...
Departures from the OECD Model and Commentaries, comprising the proceedings and working documents of...
Article 21 of the OECD Model Tax Convention on Income and on Capital has seldom captured the attenti...
This article follows a contribution by the same author, published in the previous edition of the Wor...
Appendix A includes an analysis of conclusion and amendment dates of tax treaties. It is part of the...
Well-founded norms of treaty interpretation are imperative to understanding legislation. Through thi...
The subject of the article. The article represents a research of conceptual properties and issues of...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base ...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as «base ...
The value of the observations on the OECD Commentaries for the purposes of interpreting double taxat...
The Interpretation of Income Tax treaties with particular reference to the Commentaries on the OECD ...
Analytical commentaries on OECD and UN model provisions, drawing on actual tax treaty practice and c...
The article analyzes different types of interpretations of tax law, such a strict interpretation , p...
Since many years, international tax law experts debate the relevance of changes to OECD Commentaries...
In 1993, the Committee on Fiscal Affairs (CFA) formed a Working Group to study the application of th...
This article discusses the temporal aspects of tax treaties. In particular, it focuses on whether th...
Departures from the OECD Model and Commentaries, comprising the proceedings and working documents of...
Article 21 of the OECD Model Tax Convention on Income and on Capital has seldom captured the attenti...
This article follows a contribution by the same author, published in the previous edition of the Wor...
Appendix A includes an analysis of conclusion and amendment dates of tax treaties. It is part of the...
Well-founded norms of treaty interpretation are imperative to understanding legislation. Through thi...
The subject of the article. The article represents a research of conceptual properties and issues of...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base ...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as «base ...