The Resource OECD Commentaries under the Vienna Rules
OECD Commentaries under the Vienna Rules
Resource Information
The item OECD Commentaries under the Vienna Rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item OECD Commentaries under the Vienna Rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The role of the Commentaries to the OECD Model Tax Convention in the interpretation of tax treaties is one of the most controversial issues in international taxation. This research analyses the relevance of the OECD Commentaries in tax treaty interpretation from the perspective of Articles 31-32 of the 1969 Vienna Convention on the Law of Treaties, which include generally applicable rules on treaty interpretation
- Language
- eng
- Isbn
- 9789529342723
- Label
- OECD Commentaries under the Vienna Rules
- Title
- OECD Commentaries under the Vienna Rules
- Language
- eng
- Summary
- The role of the Commentaries to the OECD Model Tax Convention in the interpretation of tax treaties is one of the most controversial issues in international taxation. This research analyses the relevance of the OECD Commentaries in tax treaty interpretation from the perspective of Articles 31-32 of the 1969 Vienna Convention on the Law of Treaties, which include generally applicable rules on treaty interpretation
- http://library.link/vocab/creatorName
- Nieminen, M
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model Commentaries
- Vienna Convention on the Law of Treaties
- tax treaty
- treaty interpretation
- Label
- OECD Commentaries under the Vienna Rules
- Isbn
- 9789529342723
- Label
- OECD Commentaries under the Vienna Rules
- Isbn
- 9789529342723
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/OECD-Commentaries-under-the-Vienna-Rules/sD7pi7bCFTo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/OECD-Commentaries-under-the-Vienna-Rules/sD7pi7bCFTo/">OECD Commentaries under the Vienna Rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/OECD-Commentaries-under-the-Vienna-Rules/sD7pi7bCFTo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/OECD-Commentaries-under-the-Vienna-Rules/sD7pi7bCFTo/">OECD Commentaries under the Vienna Rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
