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The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties
National tax authorities can express their views in a variety of ways on how tax treaties should be interpreted. As a result, there are unilateral, bilateral and multilateral interpretive instruments that are not - or not necessarily - incorporated into an actual tax treaty, but are ""extr...
| Autor principal: | |
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| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD Publications USA, Incorporated,
2022.
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| Colección: | IBFD Doctoral Ser.
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| Temas: | |
| Acceso en línea: | Texto completo |