The Resource Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it

Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it

Label
Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it
Title
Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it
Creator
Subject
Language
eng
Summary
The UN Model tax treaty has extensive global application due to the widespread membership of the UN. It is therefore expected that the UN Model Commentaries would be just as popular for purposes of treaty interpretation. However, this does not appear to be the case as majority of scholars and national courts focus primarily on the OECD Commentaries for interpretation of tax treaty provisions, even where these provisions are clearly based on the UN Model treaty. This research seeks to establish the interpretative value of the UN Commentaries in tax treaty interpretation. The basis of this approach is that the UN and OECD Model and Commentaries share the same history and serve the same purpose; and their commentaries should therefore have corresponding interpretative value. The findings of the analysis revealed that the differences identified appear to give the UN Commentaries a significantly lower value for treaty interpretation purposes than the OECD Commentaries. The research provides a number of recommendations for change
http://library.link/vocab/creatorName
Nyongesa, R.A
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • UN
  • UN Model
  • OECD Model Commentaries
  • treaty interpretation
Label
Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it
Instantiates
Publication
Extent
VII, 32 p.
Label
Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it
Publication
Extent
VII, 32 p.

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