Literature Review: 'luis Flavio Neto, 'direito Tributário Internacional - 'Contextos' Para Interpretação E Aplicação De De Acordos De Bi-Tributação' [International Tax Law - 'Contexts' of the Interpretation and Application of Double Tax Treaties], (IBDT& Quartier Latin, 2018)'

Intertax, 47, 01 (2019)

2 Pages Posted: 14 Aug 2020 Last revised: 19 Aug 2020

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Law School - Catholic University of Portugal (UCP); University of Cape Town (UCT)

Date Written: July 6, 2019

Abstract

This note is a literature review of the book published by Luis Flavio Neto, on the importance of the context for the interpretation and application of double tax agreements. In the reviewer's view, it is the most comprehensive doctrinal and jurisprudential revision of the topic. Furthermore, due to the author's desire for comprehensiveness, it becomes a must-read book on tax treaty hermeneutics and heuristics.

Keywords: Taxation, Tax law, European taxation

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix, Literature Review: 'luis Flavio Neto, 'direito Tributário Internacional - 'Contextos' Para Interpretação E Aplicação De De Acordos De Bi-Tributação' [International Tax Law - 'Contexts' of the Interpretation and Application of Double Tax Treaties], (IBDT& Quartier Latin, 2018)' (July 6, 2019). Intertax, 47, 01 (2019), Available at SSRN: https://ssrn.com/abstract=3644349

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

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