Judicial Interpretation of Tax Treaties
Part of Elgar Tax Law And Practice Series
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- Format
- Hardcover
- Pages
- 704
- Published
- 2016
- Publisher
- Edward Elgar Publishing Ltd
About this book
The story
Judicial Interpretation of Tax Treaties is a detailed, comprehensive analytical guide to the interpretation of tax treaties at the national level.
The book focuses on how domestic courts interpret and apply the OECD Commentary to the OECD Model Tax Convention on Income and on Capital.
Adopting a global perspective, the
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