1986bepress Legal RepositoryOpen access

Double Tax Treaties and Their Interpretation

Klaus A. Vogel

Open full text 39 citations

Abstract

III BStBl 134, 135; 95 Sammlung der Entscheidungen des Bundesfinanzhofs [BFH] 345, 348 (1969).12.This statement applies to "substantive territoriality".See K. VOGEL, supra note 5, at 114.Concerning "formal territoriality", see infra note 18.

Open-access reader

About this research paper

What this paper is about

III BStBl 134, 135; 95 Sammlung der Entscheidungen des Bundesfinanzhofs [BFH] 345, 348 (1969).12.This statement applies to "substantive territoriality".See K. VOGEL, supra note 5, at 114.Concerning "formal territoriality", see infra note 18.

Why it matters

OpenAlex reports 39 citations for this work. Citation counts describe recorded attention and do not establish research quality.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

III BStBl 134, 135; 95 Sammlung der Entscheidungen des Bundesfinanzhofs [BFH] 345, 348 (1969).12.This statement applies to "substantive territoriality".See K. VOGEL, supra note 5, at 114.Concerning "formal territoriality", see infra note 18.

Key concepts: Interpretation (philosophy), Law and economics, Political science, Business, Law, Economics, Philosophy, Linguistics

Related papers

Back to paper searchBrowse research topicsOriginal source
Double Tax Treaties and Their Interpretation — Research Paper | ScholarLens