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The Resource Judicial interpretation of tax treaties: the use of the OECD Commentary

Judicial interpretation of tax treaties: the use of the OECD Commentary

Label
Judicial interpretation of tax treaties: the use of the OECD Commentary
Title
Judicial interpretation of tax treaties: the use of the OECD Commentary
Creator
Subject
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
Instantiates
Publication
Extent
xlix, 648 p.
Isbn
9781785365874
Label
Judicial interpretation of tax treaties: the use of the OECD Commentary
Publication
Extent
xlix, 648 p.
Isbn
9781785365874

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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