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Tax Treaty Interpretation : Challenges in a Post-BEPS Multilateral World

Tax Treaty Interpretation : Challenges in a Post-BEPS Multilateral World
Paper図書
Sergio André RochaWolters Kluwerc2023
Other Libraries in Japan
  • Subject Heading...d construction Income tax -- Law and legislation -- Interpretation and construction International business enterp...
  • Subject Heading (ID)...d construction Income tax -- Law and legislation -- Interpretation and construction International business enterp...

The legal status of the OECD commentaries

The legal status of the OECD commentaries
Paper図書
editors, Sjoerd Douma and Frank EngelenIBFDc2008
Other Libraries in Japan
  • Subject Heading...d construction Income tax -- Law and legislation -- Interpretation and construction
  • Subject Heading (ID)...d construction Income tax -- Law and legislation -- Interpretation and construction

The interpretation of income tax treaties with particular reference to the commentaries on the OECD model

The interpretation of income tax treaties with particular reference to the commentaries on the OECD model
Paper図書
David A. Ward ... [et al.]International Fiscal Association (Canadian Branch)c2005
Other Libraries in Japan
  • Subject Heading...d construction Income tax -- Law and legislation -- Interpretation and construction
  • Subject Heading (ID)...d construction Income tax -- Law and legislation -- Interpretation and construction

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