The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II
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The work The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II
Resource Information
The work The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - II represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- 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),
- Language note
- English
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Context of The interpretation of tax treaties with particular reference to Article 3(2) of the OECD Model - IIWork of
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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/resource/ypZEelP5hEs/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/ypZEelP5hEs/">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>
