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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...
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| Format: | Électronique eBook |
| Langue: | Inglés |
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Amsterdam :
IBFD Publications USA, Incorporated,
2022.
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| Collection: | IBFD Doctoral Ser.
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| Accès en ligne: | Texto completo |