In this paper the relationship between domestic anti-abuse rules and doctrines, and double taxation conventions, is deeply analysed in the light of public international law
Maisto, G., Domestic Anti-Abuse Rules and Bilateral Tax Conventions in the Light of Public International Law, in Maisto Guglielm, M. G., Nikolakakis Angel, N. A., Ulmer John M, U. J. M. (ed.), Essays on Tax Treaties: A Tribute to David A. Ward, IBFD, Amsterdam 2013: 325- 341 [http://hdl.handle.net/10807/47762]
Domestic Anti-Abuse Rules and Bilateral Tax Conventions in the Light of Public International Law
Maisto, Guglielmo
2013
Abstract
In this paper the relationship between domestic anti-abuse rules and doctrines, and double taxation conventions, is deeply analysed in the light of public international law
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