Impact of Changing the Content of the OECD Commentaries to the OECD Model Convention on the Interpretation of a Double Taxation Convention – between Interpretive Dynamism and Unacceptable Change
Artículo
Material complementario disponible
Artículo
DOAJ
This article deals with whether the most recent version of the OECD Commentary should be used when interpreting a double taxation convention or the version that was in force at the time the tax treaty was concluded. The ...
LCC TENDOkxhdw~~Idioma ces
Material complementario disponibleEl enlace apunta a material asociado, anexos, tablas, datos o página complementaria. No se marca como libro/texto completo.
Material complementario