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
Resource Information
The item Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- Title
- Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it
- 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
- 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
- Extent
- VII, 32 p.
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Interpretative-value-of-the-UN-Commentaries-in/iRaKwBS3770/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Interpretative-value-of-the-UN-Commentaries-in/iRaKwBS3770/">Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Interpretative-value-of-the-UN-Commentaries-in/iRaKwBS3770/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Interpretative-value-of-the-UN-Commentaries-in/iRaKwBS3770/">Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
