Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 2 of 2 for “"Tax treaty law"”.
-
The legal status of memoranda of understanding in relation to treaties for the avoidance of double taxation and information exchange
It has been suggested by international lawyers that Memoranda of Understanding (MOUs) are instruments concluded between States which they do not intend to be governed by international law (or any other law) and, as a result, are not legally binding. The question as to what legal status MOUs have in …
-
The Interpretation of Bilateral Tax Treaties: Changing Tax Law – Unchanging Treaty Obligations?
… central features of model-based bilateral income tax treaties. It does so through extensive analyses of principles for temporal treaty interpretation drawn from international law, and as enumerated in the Vienna Convention on the Law of Treaties (1969), as well as legal sources and interpretive …