The Role of the OECD Commentaries in the Interpretation of Tax Treaties
Year: 1994
Type: article
Source: Intertax
DOI: 10.54648/taxi1994023
Author: Hugh J. Ault
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: closed
OpenAlex ID: W1510163878