The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties.
National tax authorities can express their views in a variety of ways on how tax treaties should be interpreted. As a result, there are unilateral, bilateral and multilateral interpretive instruments that are not - or not necessarily - incorporated into an actual tax treaty, but are "extrinsic&...
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Superior document: | IBFD Doctoral Series ; v.61 |
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Place / Publishing House: | Amsterdam : : IBFD Publications USA, Incorporated,, 2022. ©2022. |
Year of Publication: | 2022 |
Edition: | 1st ed. |
Language: | English |
Series: | IBFD Doctoral Series
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Online Access: | |
Physical Description: | 1 online resource (1577 pages) |
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