search query: @indexterm taxation / total: 1872
reference: 541 / 1872
| Author: | Calderon, J. M. Pina, M .D. |
| Title: | Spain: Interpretation of tax treaties |
| Journal: | European Taxation
1999 : OCT, VOL. 39:10, p. 376-386 |
| Index terms: | TREATIES TAXATION SPAIN |
| Language: | eng |
| Abstract: | In this article, the interrelationship of Spanish domestic interpretation rules and those found in general public international and tax treaty interpretation sources such as the OECD Model and Commentaries are examined. |
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