The Status of the OECD Commentary in Netherlands Supreme Court Case Law
In this article, the authors provide an in-depth analysis of the status that the Netherlands Supreme Court attributes to anterior, as well as posterior, Commentary on the OECD Model when interpreting tax treaties.
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Dokumenttyp: | Artikel |
Erscheinungsdatum: | 2022 |
Reihe/Periodikum: | Vergouwen , T M & Pötgens , F P G 2022 , ' The Status of the OECD Commentary in Netherlands Supreme Court Case Law ' , European Taxation , vol. 62 , no. 11 , pp. 470-481 . < https://research.ibfd.org/#/doc?url=/collections/et/html/et_2022_11_nl_1.html > |
Schlagwörter: | /dk/atira/pure/sustainabledevelopmentgoals/partnerships / name=SDG 17 - Partnerships for the Goals |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-26844992 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://research.vu.nl/en/publications/ba5be941-b19f-43c2-9d35-c404910b60c8 |