The Chapter addresses the topic of the qualification conflicts in tax treaties. After the analysis of the position of the International organizations and the international tax literature, the Chapter takes the position that these conflicts shall be included within the activity of interpretation and, therefore, are strongly influenced by the position on Article 3(2) of the OECD MTC
(2023). Qualification Conflicts and Tax Treaties . Retrieved from https://hdl.handle.net/10446/259729
Qualification Conflicts and Tax Treaties
Bizioli, Gianluigi
2023-01-01
Abstract
The Chapter addresses the topic of the qualification conflicts in tax treaties. After the analysis of the position of the International organizations and the international tax literature, the Chapter takes the position that these conflicts shall be included within the activity of interpretation and, therefore, are strongly influenced by the position on Article 3(2) of the OECD MTCFile allegato/i alla scheda:
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