El valor de los comentarios a los MC OCDE y ONU en la práctica española

Translated title of the contribution: Weight of the UN and OECD commentaries in the Spanish tax practice

Esperanza Buitrago Diaz

Research output: Contribution to journal › Article › Academic › peer-review

Abstract

This paper review the Spanish Case Law using or rejecting the application of the OECD commentaries in the application of Double Taxation Conventions. The analysis focuses on how the Courts approach the Vienna Convention on the Law of Treaties, other sources of interpretation and the weight attributed to the OECD Commentaries
Translated title of the contributionWeight of the UN and OECD commentaries in the Spanish tax practice
Original languageSpanish
Pages (from-to)31
Number of pages39
JournalJurisprudencia tributaria Aranzadi
Volume2
Publication statusPublished - Feb 2005
Externally publishedYes

Keywords

  • Tax treaty interpretation
  • Double Taxation Conventions

Other files and links

  • 2 Performance, Talk or Presentation - not at conference
  • 1 Talk or presentation - at conference

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