International: The legal status of the OECD Commentary and static or ambulatory interpretation of tax treaties

• Autores: Peter Wattel, Otto Marres
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 7-8, 2003, págs. 222-235
• Idioma: inglés
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• Dialnet Métricas: 2 Citas
• Resumen

  • A comprehensive analysis is made concerning which OECD Commentary to use in tax treaty application.