Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited
Christoph Pleil and Stefan Schwibinger
Year of publication: |
2018
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Authors: | Pleil, Christoph ; Schwibinger, Stefan |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 10.2018, 3, p. 427-470
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Subject: | Doppelbesteuerung | Double taxation | Common Law | Common law | Zivilrecht | Private law | Australien | Australia | Belgien | Belgium | Deutschland | Germany | Großbritannien | United Kingdom | Kanada | Canada | USA | United States |
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