The interpretation of income tax treaties with particular reference to the Commentaries on the OECD Model
BFD
- Ward, David A.
- Jones, John F. Avery
- De Broe, Luc
- Ellis, Maarten
- Goldberg, Sanford
- Killius, Juergen
- Le Gall, Jean-Pierre
- Maisto, Guglielmo
- Miyatake, Toshio
- Torrione, Henri University of Fribourg
- van Raad, Kees
- Wiman, Bertil
- Amsterdam : IBFD Publications, 2005
350 p.
English
Sections 1 and 2 of this treatise begin with a brief description of the OECD Model and its commentaries. In section 3 the application of art. 31 and art. 32 of the Vienna Convention on the Law of Treaties to the commentaries is analysed. Section 4 examines the extent to which the commentaries constitute binding rules of international law and section 5 discusses the effect of observations entered by OECD member countries on the commentaries. Section 6 discusses the effect on tax treaties of additions and changes to the commentaries published after the time such treaties have been concluded. Lastly, section 7 summarizes the conclusions reached in the previous sections
- Faculty
- Faculté de droit
- Department
- Département de droit international et droit commercial
- Language
-
- English
- Classification
- Law, jurisprudence
- Notes
-
- This book is published in cooperation with the Canadian Branch of the International Fiscal Association. - Includes appendices: The Convention on the Organisation for Economic Co-operation and Development ; The OECD Rules of Procedure ; The Vienna Convention on the Law of Treaties ; Commentary on the draft articles of the Vienna Convention
- License
- License undefined
- Open access status
- green
- Identifiers
-
- SWISSCOVERY 991038109189705501
- ISBN 0968655343
- ISBN 9780968655344
- Persistent URL
- https://folia.unifr.ch/unifr/documents/320565
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