publication . Part of book or chapter of book . 2001

Tax Treaty Interpretation in Spain

Soler Roch, María Teresa; Ribes Ribes, Aurora;
Open Access English
  • Published: 01 Jan 2001
  • Publisher: Kluwer Law International
  • Country: Spain
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.
Subjects
free text keywords: Tax treaties, Interpretation, Article 3(2) OECD Model Convention, The Vienna Convention on the Law of Treaties, Derecho Financiero y Tributario
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