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  Miscellaneous 2004

Role of Courts in Interpreting Double Taxation Agreements

Source: International

Published Date: 26 Feb 2004

 

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This paper covers the following topics:
- conflicting interpretative rules for domestic tax law
- principles for interpreting international treaties
- special problems in interpreting double tax treaties, including treaty coverage and tax law amendment.

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  • Published By: Justice D Graham Hill
  • Published On:26 Feb 2004
  • Took place at:Sheraton on the Park, Sydney

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