Tax Treaty Interpretation in Spain

Name: Tax Treaty Interpretation in Spain
Keywords: Tax treaties, Interpretation, Article 3(2) OECD Model Convention, The Vienna Convention on the Law of Treaties, Derecho Financiero y Tributario

Part of book or chapter of book English OPEN

Soler Roch, María Teresa; Ribes Ribes, Aurora;

(2001)

Publisher: Linde Verlag

Subject: Tax treaties | Interpretation | Article 3(2) OECD Model Convention | The Vienna Convention on the Law of Treaties | Derecho Financiero y Tributario

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 ... View more

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Repositorio Institucional de la Universidad de Alicante via Repositorio Institucional de la Universidad de Alicante (Part of book or chapter of book, 2001)
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