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The Observations on the OECD Commentaries in the Interpretation of Tax Treaties
1 references·1 citing·5 second hop
The Observations on the OECD Commentaries in the Interpretation of Tax Treaties (2005)The Observations on the OECD Commentaries…The Legal Effect of Interpretative Declarations (1979)The Legal Effect of Interpret…The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World (2020)The Interaction of Domestic A…BEPS Action 6: Tax Treaty Abuse (2015)Some Reflections on the Saving Clause (2016)The Meaning of the Principal Purpose Test: One Ring to Bind Them All? (2019)Reservations to the Convention on the Rights of the Child (1996)Treaty Interpretation (2010)
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References

  • 1979The Legal Effect of Interpretative Declarations39 cited

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  • 2020The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World12 cited

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