The Resource Judicial interpretation of tax treaties: the use of the OECD Commentary
Judicial interpretation of tax treaties: the use of the OECD Commentary
Resource Information
The item Judicial interpretation of tax treaties: the use of the OECD Commentary 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 Judicial interpretation of tax treaties: the use of the OECD Commentary 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
- This book provides an analytical guide to the interpretation of tax treaties at a national level. It focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. The book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book provides a comprehensive framework of tax treaty law and provides guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation
- Language
- eng
- Label
- Judicial interpretation of tax treaties: the use of the OECD Commentary
- Title
- Judicial interpretation of tax treaties: the use of the OECD Commentary
- Subject
-
- OECD
- OECD Model Commentaries
- PE
- associated enterprises
- business profits
- capital gains
- case law
- debt
- dispute resolution
- double taxation
- employment income
- MAP
- equity capital
- exchange of information
- immovable property
- investment
- non-discrimination
- pension
- residence
- royalties
- sportsmen
- tax treaty
- entertainer
- Language
- eng
- Summary
- This book provides an analytical guide to the interpretation of tax treaties at a national level. It focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. The book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book provides a comprehensive framework of tax treaty law and provides guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation
- http://library.link/vocab/creatorName
- Garbarino, C
- Geographic coverage
-
- European Union
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- Elgar Tax Law and Practice
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model Commentaries
- tax treaty
- case law
- residence
- PE
- business profits
- associated enterprises
- immovable property
- capital gains
- equity capital
- debt
- royalties
- employment income
- entertainer
- sportsmen
- pension
- double taxation
- non-discrimination
- MAP
- exchange of information
- investment
- dispute resolution
- Label
- Judicial interpretation of tax treaties: the use of the OECD Commentary
- Extent
- xlix, 648 p.
- Isbn
- 9781785365874
- Label
- Judicial interpretation of tax treaties: the use of the OECD Commentary
- Extent
- xlix, 648 p.
- Isbn
- 9781785365874
Subject
- OECD
- OECD Model Commentaries
- PE
- associated enterprises
- business profits
- capital gains
- case law
- debt
- dispute resolution
- double taxation
- employment income
- MAP
- equity capital
- exchange of information
- immovable property
- investment
- non-discrimination
- pension
- residence
- royalties
- sportsmen
- tax treaty
- entertainer
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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/Judicial-interpretation-of-tax-treaties-the-use/J342CEHB_hk/" 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/Judicial-interpretation-of-tax-treaties-the-use/J342CEHB_hk/">Judicial interpretation of tax treaties: the use of the OECD Commentary</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/Judicial-interpretation-of-tax-treaties-the-use/J342CEHB_hk/" 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/Judicial-interpretation-of-tax-treaties-the-use/J342CEHB_hk/">Judicial interpretation of tax treaties: the use of the OECD Commentary</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>
