DBA | Doppelbesteuerungsabkommen
1. Aufl. 2017
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II. Auslegung von Doppelbesteuerungsabkommen
Literatur
Belamarik, Specialities in interpretation of tax treaties, in Schilcher/Weninger (Hrsg), Fundamental Issues and Practical Problems in Tax Treaty Interpretation (2008) 67; Boccardo, Dual resident companies and the changes in the Commentary to the OECD MC 2008 – impact on existing treaties, in Hofstätter/Plansky (Hrsg), Dual Residence in Tax Treaty Law and EC Law (2009) 115; Brugger/Lang, The role of the OECD Commentary in tax treaty interpretation, Australian Tax Forum 2008, 95; De Sousa, Tax Treaty override, in Schilcher/Weninger (Hrsg), Fundamental Issues and Practical Problems in Tax Treaty Interpretation (2008) 241; Dutta, The interpretation of treaty law under special consideration of the Vienna Convention of the Law on Treaties, in Schilcher/Weninger (Hrsg), Fundamental Issues and Practical Problems in Tax Treaty Interpretation (2008) 17; Gómez-Ballina, The relevance of the commentaries to the OECD-MC for the interpretation of bilateral tax treaties, in Schilcher/Weninger (Hrsg), Fundamental Issues and Practical Problems in Tax Treaty Interpretation (2008) 91; Gosch, Bedeutung des OECD-Kommentars für die Auslegung des DBA Ö...