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The Resource OECD Commentaries under the Vienna Rules

OECD Commentaries under the Vienna Rules

Label
OECD Commentaries under the Vienna Rules
Title
OECD Commentaries under the Vienna Rules
Creator
Subject
Language
eng
Summary
The role of the Commentaries to the OECD Model Tax Convention in the interpretation of tax treaties is one of the most controversial issues in international taxation. This research analyses the relevance of the OECD Commentaries in tax treaty interpretation from the perspective of Articles 31-32 of the 1969 Vienna Convention on the Law of Treaties, which include generally applicable rules on treaty interpretation
http://library.link/vocab/creatorName
Nieminen, M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • OECD Model Commentaries
  • Vienna Convention on the Law of Treaties
  • tax treaty
  • treaty interpretation
Label
OECD Commentaries under the Vienna Rules
Instantiates
Publication
Isbn
9789529342723
Label
OECD Commentaries under the Vienna Rules
Publication
Isbn
9789529342723

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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