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Author:Reimer, E.
Title:Interpretation of tax treaties
Journal:European Taxation
1999 : DEC, VOL. 39:12, p. 458-474
Index terms:TAXATION
TREATIES
GERMANY
LEGISLATION
EUROPEAN UNION
Language:eng
Abstract:This second article in a series discusses the sources of the interpretation of tax treaties, with an emphasis on German case law. The first article is published in the journal issue no. 10, 1999.
SCIMA record nr: 201665
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