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'Permanent establishment' in tax treaties

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dc.contributor.author Frame, Alexander
dc.date.accessioned 2011-03-07T00:14:07Z
dc.date.accessioned 2022-10-25T03:42:43Z
dc.date.available 2011-03-07T00:14:07Z
dc.date.available 2022-10-25T03:42:43Z
dc.date.copyright 1946
dc.date.issued 1946
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/23060
dc.description.abstract The purpose of this project is twofold: to consider the meaning of the expression 'permanent establishment' as used in international double tax agreements and to adumbrate the principles which apply, or might apply, to the interpretation of tax treaties generally. The two purposes are interrelated and complementary. Discussions of abstract principles of statutory interpretation have rarely, if ever, been satisfactory in isolation from specific applications, and it cannot be expected that a set of cosmic dictates lies waiting in vacuum for discovery by those charged with the interpretation of tax conventions. On the other hand, since the writer's thesis will be that the status and purpose of double tax agreements justify, and have sometimes induced, a special approach to interpretation, the meaning of any particular term in international tax law cannot adequately be expounded without reference to this approach. en_NZ
dc.format pdf en_NZ
dc.language en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.title 'Permanent establishment' in tax treaties en_NZ
dc.type Text en_NZ
vuwschema.type.vuw Awarded Research Masters Thesis en_NZ
thesis.degree.grantor Te Herenga Waka—Victoria University of Wellington en_NZ
thesis.degree.level Masters en_NZ

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