The 2003 revisions to the commentary to the OECD model on tax treaties and GAARs : a mistaken starting point

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dc.contributor.author Zornoza Pérez, Juan José
dc.contributor.author Báez Moreno, Andrés
dc.date.accessioned 2011-08-03T09:49:12Z
dc.date.available 2011-08-03T09:49:12Z
dc.date.issued 2010
dc.identifier.bibliographicCitation Tax treaties: building bridges between law and economics. Amsterdam: IBFD, 2010, pp. 129-158
dc.identifier.isbn 9789087220853
dc.identifier.uri http://hdl.handle.net/10016/11966
dc.description.sponsorship This contribution is outlined in the research project SEJ2006-01159/JURI financed by the Spanish Ministry of Science and Technology and directed by Prof. Dr Juan Zornoza
dc.format.mimetype application/pdf
dc.language.iso eng
dc.publisher IBFD
dc.relation.isversionof http://hdl.handle.net/10016/12062
dc.subject.other Derecho tributario internacional
dc.subject.other Impuestos
dc.title The 2003 revisions to the commentary to the OECD model on tax treaties and GAARs : a mistaken starting point
dc.type bookPart
dc.subject.eciencia Derecho
dc.rights.accessRights openAccess
dc.identifier.publicationfirstpage 129
dc.identifier.publicationtitle Tax treaties: building bridges between law and economics
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