@inbook{8291d9d786b74480bf1ddd82886930af,
title = "Customary International Law and Tax Treaty Interpretation",
keywords = "Tax, Tax treaties, Interpretation, Customary international law, International Custom, OECD Model Tax Convention, OECD Model Commentary, Principal Purpose Test, Controlled Foreign Companies, PPT, CFCs, Permanent Establishment, PE, Article 31(3)(c), Vienna Convention on the Law of Treaties, VCLT, International Tax Law, International Taxation, Taxation, Transfer Pricing, Arm's length principle, OECD Transfer Pricing Guidelines, OECD, United Nations, state practice, opinio juris, Customary International Tax Law",
author = "Claus Staringer and Christodoulopoulos, \{Timoleon Angelos\}",
year = "2024",
month = nov,
day = "18",
language = "English",
isbn = "9789403544885",
pages = "239--282",
editor = "Georg Kofler and Michael Lang and Pasquale Pistone and Alexander Rust and Josef Schuch and Karoline Spies and Claus Staringer and Rita Szudoczky",
booktitle = "Tax Treaty Interpretation in Light of Vienna Convention on The Law of Treaties (VCLT)",
publisher = "Kluwer Law International",
address = "Netherlands",
}