The Resource Den retskildemaessige vaerdi i dansk ret af kommentarerne til OECD's modeloverenskomst

Den retskildemaessige vaerdi i dansk ret af kommentarerne til OECD's modeloverenskomst

Label
Den retskildemaessige vaerdi i dansk ret af kommentarerne til OECD's modeloverenskomst
Title
Den retskildemaessige vaerdi i dansk ret af kommentarerne til OECD's modeloverenskomst
Creator
Subject
Summary
An analysis of the legal importance in Danish case law of the commentaries to the OECD Model Convention. It is shown that increasing use is made of the commentaries as an interpretative aid in Danish tax cases with international aspects, particularly by the tax authorities. Provided that a number of conditions are met, it is argued that the main rule is that significant importance is attached to the commentaries
Citation source
In: Skat Udland. - (1995),
http://library.link/vocab/creatorName
Andersen, P.S
Geographic coverage
  • European Union
  • Europe
Language note
Danish
http://library.link/vocab/subjectName
  • case law
  • treaty interpretation
Label
Den retskildemaessige vaerdi i dansk ret af kommentarerne til OECD's modeloverenskomst
Instantiates
Publication
Abbreviated title
SU
Label
Den retskildemaessige vaerdi i dansk ret af kommentarerne til OECD's modeloverenskomst
Publication
Abbreviated title
SU

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...