The Resource Tax treaty interpretation after Ben Nevis (Holdings) Ltd v. Her Majesty's Revenue and Customs (2013)

Tax treaty interpretation after Ben Nevis (Holdings) Ltd v. Her Majesty's Revenue and Customs (2013)

Label
Tax treaty interpretation after Ben Nevis (Holdings) Ltd v. Her Majesty's Revenue and Customs (2013)
Title
Tax treaty interpretation after Ben Nevis (Holdings) Ltd v. Her Majesty's Revenue and Customs (2013)
Creator
Subject
Language
eng
Summary
In this article, the author examines the principles of tax treaty interpretation as set out by the UK Court of Appeal in Ben Nevis (Holdings) Ltd v. Her Majesty's Revenue and Customs (2013)
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 68 (2014),
http://library.link/vocab/creatorName
Schwarz, J.S
Language note
English
http://library.link/vocab/subjectName
  • treaty interpretation
  • case law
  • mutual assistance
  • collection of tax
  • enforcement
Label
Tax treaty interpretation after Ben Nevis (Holdings) Ltd v. Her Majesty's Revenue and Customs (2013)
Instantiates
Publication
Label
Tax treaty interpretation after Ben Nevis (Holdings) Ltd v. Her Majesty's Revenue and Customs (2013)
Publication

Library Locations

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      52.3736660 4.9336932
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