The Resource Expeditious amendments to double tax treaties based on the OECD Model

Expeditious amendments to double tax treaties based on the OECD Model

Label
Expeditious amendments to double tax treaties based on the OECD Model
Title
Expeditious amendments to double tax treaties based on the OECD Model
Creator
Subject
Language
eng
Summary
The aim of this article is to seek solid legal alternatives to the recurrent amendments to the Commentaries, in compliance with the legal principles governing in the international Community. After having analysed the general principles of public international law, the various theories developed by the doctrine, and the evolution the OECD Model underwent in the past years, the attention is focused on the possibility of implementing simple(r) methods for the amendment of existing tax treaties
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 36 (2008),
http://library.link/vocab/creatorName
Innamorato, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
Label
Expeditious amendments to double tax treaties based on the OECD Model
Instantiates
Publication
Label
Expeditious amendments to double tax treaties based on the OECD Model
Publication

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