根据《多边文书》中的保留和选择不适用解释税务条约

Bulletin for International Taxation Pub Date : 2020-03-23 DOI:10.59403/3swd2rw

N. Bravo

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引用次数: 1

摘要

在本文中，作者探讨了《多边文书》中所载的保留和选择对税务条约解释的影响。在此背景下，作者讨论并回答了与《多边文书》、《涵盖税务协定》和《非涵盖税务协定》的解释有关的一些具体问题。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Interpreting Tax Treaties in the Light of Reservations and Opt-Ins under the Multilateral Instrument

In this article, the author considers the implications for the interpretation of tax treaties of the reservations and options that are contained in the Multilateral Instrument. In this context, the author addresses and answers a number of specific questions relating to the interpretation of the Multilateral Instrument, Covered Tax Agreements and Non-Covered Tax Agreements.

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来源期刊

Bulletin for International Taxation

CiteScore

0.60

自引率

0.00%

发文量