OECD Commentaries and Spain's International Tax Law

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Abstract

This paper presents an overview and full recollection of issues on the weight given by the Spanish Tax Administration and Spanish tribunals to the OECD Commentaries in the application and interpretation of Double Taxation Conventions. It analyses different issues posed by the Commentaries such as dynamic interpretation, conflicts of qualification, amongst other.
Buitrago Díaz, E. (2006). OECD Commentaries and Spain's International Tax Law. Tax notes international, 43, 925-937.
Original languageEnglish
Pages (from-to)925
Number of pages937
JournalTax Notes International
Volume43
Publication statusPublished - 2006
Externally publishedYes

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