The Resource International tax soft law instruments : the futility of the static v. dynamic interpretation debate

International tax soft law instruments : the futility of the static v. dynamic interpretation debate

Label
International tax soft law instruments : the futility of the static v. dynamic interpretation debate
Title
International tax soft law instruments : the futility of the static v. dynamic interpretation debate
Creator
Subject
Language
eng
Summary
The article examines whether certain non-binding interpretation instruments, such as the OECD Commentaries, should have a privileged value over other equally non-binding texts in the context of the interpretation process of double tax conventions
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 10 ; p. 848-860
http://library.link/vocab/creatorName
Navarro, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • treaty interpretation
  • OECD Model Commentaries
  • soft law
Label
International tax soft law instruments : the futility of the static v. dynamic interpretation debate
Instantiates
Publication
Label
International tax soft law instruments : the futility of the static v. dynamic interpretation debate
Publication

Library Locations

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