The Observations on the OECD Commentaries in the Interpretation of Tax Treaties

Guglielmo Maisto

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Taxation and Legal Issues Corporate Taxation and Avoidance International Law and Aviation

Abstract

Why this book?This book was presented on the occasion of the retirement of Maarten Ellis on 17 March 2005 from his position of professor of international tax law at the Faculty of Law of the Erasmus University of Rotterdam.

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1979The Legal Effect of Interpretative Declarations

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2020The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World

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