[PDF.09oe] Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary (Elgar Tax Law and Practice series)

Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary (Elgar Tax Law and Practice series)

[PDF.af09] Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary (Elgar Tax Law and Practice series)

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 | #3472699 in Books |  2016-10-28 | Original language:English |  10.00 x7.00 x1.50l, | File type: PDF | 672 pages

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||About the Author|Carlo Garbarino, Angelo Sraffa Department of Legal Studies, Bocconi University, Italy

Judicial Interpretation of Tax Treaties is a detailed, comprehensive analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to the OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in ...

You easily download any file type for your device.Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary (Elgar Tax Law and Practice series)   |  Carlo Garbarino. A good, fresh read, highly recommended.

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