Tax Treaty Interpretation in Spain

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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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