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 MTC
2023
Bizioli, Gianluigi
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/259729
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