Work

References to the OECD Commentaries in Tax Treaties: A Steady March from “Soft” Law to “Hard” Law?

Year: 2016

Type: article

Source: World Tax Journal

DOI: 10.59403/3n2nstx

Author: C. West

Institution: University of Cape Town

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W2562599438

FWCI: 15.5

Cites: 11

Cited by: 40

Related to: 10