Tax Treaty Interpretation in Spain

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Title: Tax Treaty Interpretation in Spain
Authors: Soler Roch, María Teresa | Ribes Ribes, Aurora
Research Group/s: Derecho Financiero y Tributario
Center, Department or Service: Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras
Keywords: Tax treaties | Interpretation | Article 3(2) OECD Model Convention | The Vienna Convention on the Law of Treaties
Knowledge Area: Derecho Financiero y Tributario
Issue Date: 2001
Publisher: Kluwer Law International | Linde Verlag
Citation: Tax Treaty Interpretation / Michael Lang (Ed.). The Hague: Kluwer Law International; Wien: Linde Verlag, 2001. ISBN 90-411-9857-1, pp. 303-316
Abstract: This paper provides insight in the interpretation of Spanish double taxation conventions. Taking as a premise the Vienna Convention on the Law of Treaties and the wording of Article 3(2) OECD Model Convention, the authors explore the relevance of mutual agreements, tax authority practice and foreign court decisions on the tax treaty interpretation.
URI: http://hdl.handle.net/10045/48890
ISBN: 90-411-9857-1
Language: eng
Type: info:eu-repo/semantics/bookPart
Rights: © Kluwer Law International
Peer Review: si
Appears in Collections:INV - DFT - Capítulos de Libros

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