What Rules, if not Customary International Law – Articles 31-32 of the Vclt – Are the U.S. Courts Relying upon while Applying and Interpreting Tax Treaty Provisions?

Autor: Dallazem, Dalton Luiz
Zdroj: Proceedings of the 10th International RAIS Conference on Social Sciences and Humanities. :122-127
Databáze: Central and Eastern European Online Library (CEEOL)