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Using EU law to interpret unde...
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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
Avella, Francesco
- In:
World tax journal : WTJ
4
(
2012
)
2
,
pp. 95-124
Persistent link: https://www.econbiz.de/10010039456
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News and clarifications on the tax residence of collective investment vehicles and on the corporate tax exposure for European investment fund managers
Arginelli, Paolo
;
Avella, Francesco
- In:
Derivatives & financial instruments
16
(
2014
)
6
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pp. 266-272
Persistent link: https://www.econbiz.de/10011301043
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