Judicial interpretation of tax treaties : the use of the OECD commentary / Carlo Garbarino.

"Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspecti...

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Bibliographic Details
Online Access: Full Text (via Elgar Law)
Main Author: Garbarino, Carlo (Author)
Format: eBook
Language:English
Published: Cheltenham, UK : Edward Elgar Publishing Limited, [2016]
Series:Elgar tax law and practice.
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Call Number: K4475
K4475 Available