The Subsidiarity of International Treaties Against Double Taxation Critical Analysis of French Jurisprudence

Article French OPEN
Marinho, Anapaula Trindade;
(2016)
  • Publisher: Revista de Direito do IAP
  • Journal: Revista de Direito do IAP (issn: 2526-1592, eissn: 2526-1592)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.21902/2526-1592/2016.v1i1.1731
  • Subject: Subsidiarity; The Double Imposition; French Jurisprudence. | La Subsidiarité ; La Double Imposition ; Jurisprudence Française | La Subsidiarité ; La Double Imposition ; Jurisprudence Française | Subsidiariedade; A Dupla Tributação; Jurisprudência francesa.

The application of tax treaties by national courts around the world is not uniform. Depending on the country where a given taxpayer raised a conflict between the provisions of the national tax rules and the regime provided by a tax treaty, the interpretation of the tax ... View more
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