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The Resource Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties

Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties

Label
Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
Title
Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
Contributor
Subject
Language
eng
Summary
This book provides a detailed and comprehensive study of the reservations, observations, positions and alternative provisions taken in the OECD Model Convention and its Commentaries. The book starts by considering the role and evolution and the legal status of the reservations, observations, positions and alternative provisions in the OECD Model Convention, and by giving an analysis of their relevance in treaty negotiations. It then examines the role of the concepts enshrined in the OECD Model Convention in EU law and their relevance in the jurisprudence of the Court of Justice of the European Union. In addition, an analysis is made of the interaction between model conventions developed by certain OECD member countries and the OECD Model Convention. Lastly, a review of selected reservations, observations and positions is performed. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions including Australia, Austria, Belgium, China, Germany, Italy, the Netherlands, Spain and the United States
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Maisto, G
Series statement
EC and international tax law series
Series volume
Vol. 11
http://library.link/vocab/subjectName
  • OECD Model
  • OECD Model Commentaries
  • EU tax law
  • VAT
  • ECJ case law
Label
Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
Instantiates
Publication
Contents
  • The role and evolution of reservations, observations, positions and alternative provisions in the OECD Model
  • Sasseville, J.
  • ; p. 3-22
  • The legal status and effects of reservations, observations and positions to the OECD Model
  • Vega, A.
  • ; p. 23-62
  • "Reservations" and "observations" to the OECD Model : are they necessary?
  • Kana, L.M.
  • ; p. 63-70
  • Union law and OECD Model concepts : what can we learn from the comparison?
  • Lang, M.
  • ; p. 73-96
  • Relevance of (deviations from) the OECD Model and Commentary in ECJ income tax case law
  • Wattel, P.J.
  • ; p. 97-110
  • Relevance of the OECD Model and its commentaries in European VAT
  • Parolini, A.
  • ; p. 111-118
  • National Model Conventions developed by OECD member countries
  • Devillet, C.
  • ; p. 121-134
  • Revisiting and reviewing "reservations", "observations" and "positions" to the OECD Model - selected provisions : OECD member countries
  • Arginelli, P.
  • Dirkis, M.
  • ; p. 135-184
  • Australia
  • Dirkis, M.
  • Burch, M.
  • ; p. 187-230
  • Austria
  • Wenzl, M.
  • ; p. 231-270
  • Belgium
  • Bossuyt, J.
  • Debelva, F.
  • ; p. 271-326
  • China (People's Rep.)
  • Kou, Y.
  • ; p. 327-368
  • Germany
  • Schmidt, C.J.
  • ; p. 369-420
  • Italy
  • Zanetti, G.
  • ; p. 421-458
  • Netherlands
  • de Heer, L.J.
  • ; p. 459-486
  • Spain
  • Villavicencio, I.G.F.
  • ; p. 487-536
  • United States
  • Marian, O.
  • Brauner, Y.
  • ; p. 537-590
  • Concluding remarks - a coordination on the interpretation and application of international tax law
  • Fantozzi, A.
  • ; p. 593-596
Extent
xxviii, 598 p.
Isbn
9789087222482
Isbn Type
(print)
Issn
1574-969X
Label
Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
Publication
Contents
  • The role and evolution of reservations, observations, positions and alternative provisions in the OECD Model
  • Sasseville, J.
  • ; p. 3-22
  • The legal status and effects of reservations, observations and positions to the OECD Model
  • Vega, A.
  • ; p. 23-62
  • "Reservations" and "observations" to the OECD Model : are they necessary?
  • Kana, L.M.
  • ; p. 63-70
  • Union law and OECD Model concepts : what can we learn from the comparison?
  • Lang, M.
  • ; p. 73-96
  • Relevance of (deviations from) the OECD Model and Commentary in ECJ income tax case law
  • Wattel, P.J.
  • ; p. 97-110
  • Relevance of the OECD Model and its commentaries in European VAT
  • Parolini, A.
  • ; p. 111-118
  • National Model Conventions developed by OECD member countries
  • Devillet, C.
  • ; p. 121-134
  • Revisiting and reviewing "reservations", "observations" and "positions" to the OECD Model - selected provisions : OECD member countries
  • Arginelli, P.
  • Dirkis, M.
  • ; p. 135-184
  • Australia
  • Dirkis, M.
  • Burch, M.
  • ; p. 187-230
  • Austria
  • Wenzl, M.
  • ; p. 231-270
  • Belgium
  • Bossuyt, J.
  • Debelva, F.
  • ; p. 271-326
  • China (People's Rep.)
  • Kou, Y.
  • ; p. 327-368
  • Germany
  • Schmidt, C.J.
  • ; p. 369-420
  • Italy
  • Zanetti, G.
  • ; p. 421-458
  • Netherlands
  • de Heer, L.J.
  • ; p. 459-486
  • Spain
  • Villavicencio, I.G.F.
  • ; p. 487-536
  • United States
  • Marian, O.
  • Brauner, Y.
  • ; p. 537-590
  • Concluding remarks - a coordination on the interpretation and application of international tax law
  • Fantozzi, A.
  • ; p. 593-596
Extent
xxviii, 598 p.
Isbn
9789087222482
Isbn Type
(print)
Issn
1574-969X

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