The interpretation of income tax treaties with particular reference to the Commentaries on the OECD Model

BFD

  • 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
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
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Open access status
green
Identifiers
Persistent URL
https://folia.unifr.ch/unifr/documents/320565
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