Fundamental issues and practical problems in tax treaty interpretation
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The instance Fundamental issues and practical problems in tax treaty interpretation represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Fundamental issues and practical problems in tax treaty interpretation
Resource Information
The instance Fundamental issues and practical problems in tax treaty interpretation represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Label
- Fundamental issues and practical problems in tax treaty interpretation
- Contents
-
- The interpretation of treaty law under special consideration of the Vienna Convention on the Law of Treaties (VCLT)
- Dutta, S.
- ; p. 19-43
- Basic techniques of interpreting civil law and their use in interpreting tax treaty provisions
- Kaltenbacher, C.
- ; p. 45-66
- Specialties in interpretation of tax 6treaties
- Belamarik, A.
- ; p. 67-89
- The relevance of the commentaries to the OECD-MC for the interpretation of bilateral tax treaties
- Gómez-Ballina, R.
- ; p. 91-115
- The relevance of amendments to the OECD-Commentary for the interpretation of tax treaties (static or dynamic approach)
- Schmitt, M.
- ; p. 117-137
- The relevance of the OECD reports for the interpretation of tax treaties
- Provodová, K.
- ; p. 139-159
- Avoidance of double non-taxation as a guiding principle for the interpretation of tax treaties
- Kumar Jain, A.
- ; p. 161-158
- Abuse of tax treaties
- Candu, A.
- ; p. 187-213
- The impact of EC law on the interpretation of the methods to avoid double taxation in tax treaties
- Michalska, J.
- ; p. 215-239
- Tax treaty override
- Ribeiro de Sousa, P.
- ; p. 241-266
- The relevance of the domestic law of the source state for the interpretation of distributive rules under special consideration of Art 6 par 2 and Art 10 par 3 OECD-MC
- Ogutu, A.
- ; p. 267-286
- Interpretation problems concerning the multilingualism of tax treaties under special consideration of director's fees
- Kunesch, M.
- ; p. 287-306
- The bilateral character of tax treaties and it influence on the interpretation of tax treaty provisions
- Rao, G.H.
- ; p. 307-327
- The tie-breaker rule (Art 4 of the OECD-MC) - relevance of domestic law or autonomous interpretation?
- Aniceto da Silva, B.
- ; p. 329-350
- Interpretation of the material scope of taxes covered by the OECD-MC (Art 2 OECD-MC)
- Kasaizi, A.
- ; p. 351-369
- Interpretation of subject-to-tax clauses
- Chen, H-H.
- ; p. 371-386
- The influence of economic change on the interpretation of tax treaty provisions under special consideration of the arm's length principle"
- Theunissen, K.
- ; p. 387-409
- The relevance of Art 23 A/B (1) OECD-MC in the case of qualification conflicts
- Freddo, E.
- ; p. 413-438
- Conflictst of qualification concerning partnerships with special reference to the OECD Partnership Report
- Llauger Boix, S.
- ; p. 439-455
- The Mutual Agreement Procedure (Art 25 OECD-MC) - a tool to overcome interpretation problems?
- Lombardo, M.
- ; p. 457-480
- Extent
- 490 p.
- Isbn
- 9783707313765
- Record ID
- u75135
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