The Resource The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II
The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II
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The item The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II 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 The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II 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
- This two-art article considers the subject of the interpretation of double taxation agreements, and in particular the extent to which the internal law meaning of the term is to be used. This second part considers the meaning of "unless the context otherwise requires"
- Label
- The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II
- Title
- The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II
- Summary
- This two-art article considers the subject of the interpretation of double taxation agreements, and in particular the extent to which the internal law meaning of the term is to be used. This second part considers the meaning of "unless the context otherwise requires"
- Citation source
- In: British tax review. - London. - (1984),
- http://library.link/vocab/creatorName
- Avery Jones, J.F.
- Language note
- English
- http://library.link/vocab/subjectName
- treaty interpretation
- Label
- The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II
- Label
- The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II
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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/The-interpretation-of-tax-treaties-with/xS7qw6ZricE/" 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/The-interpretation-of-tax-treaties-with/xS7qw6ZricE/">The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II</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="https://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/The-interpretation-of-tax-treaties-with/xS7qw6ZricE/" 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/The-interpretation-of-tax-treaties-with/xS7qw6ZricE/">The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
