Búsqueda de LIBROS DEL AUTOR: sergio andre rocha

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  • TAX TREATY INTERPRETATION
    TAX TREATY INTERPRETATION
    SERGIO ANDRÉ ROCHA
    Because the normative concepts referred to in tax treaties are susceptible to contextual variation, the rules embedded in such treaties cannot be applied without interpretation. In this incomparable book, an internationally known tax law practitioner and scholar draws on decades of knowledge-gathering to present a deeply evolved general theory of tax treaty interpretation, thor...
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