haku: @indexterm treaties / yhteensä: 16
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| Tekijä: | Calderon, J. M. Pina, M .D. |
| Otsikko: | Spain: Interpretation of tax treaties |
| Lehti: | European Taxation
1999 : OCT, VOL. 39:10, p. 376-386 |
| Asiasana: | TREATIES TAXATION SPAIN |
| Kieli: | eng |
| Tiivistelmä: | 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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