Using EU law to interpret undefined tax treaty terms : article 31(3)(c) of the Vienna Convention on the Law of Treaties and Article 3(2) of the OECD Model Convention
Francesco Avella
Year of publication: |
2012
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Authors: | Avella, Francesco |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 4.2012, 2, p. 95-124
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Subject: | Doppelbesteuerung | Double taxation | OECD-Staaten | OECD countries | Internationales Steuerrecht | International tax law | EU-Staaten | EU countries | EU-Recht | Community law | Rechtsdurchsetzung | Law enforcement | Welt | World | Steuerrecht | Tax law |
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