The Resource References to the OECD commentaries in tax treaties : a steady march from "soft" law to "hard" law?

References to the OECD commentaries in tax treaties : a steady march from "soft" law to "hard" law?

Label
References to the OECD commentaries in tax treaties : a steady march from "soft" law to "hard" law?
Title
References to the OECD commentaries in tax treaties : a steady march from "soft" law to "hard" law?
Creator
Subject
Language
eng
Summary
This article addresses, in part, the use of the OECD Commentaries with respect to the interpretation of bilateral tax treaties. However, the article has as its focus those instances in which a tax treaty or protocol to a tax treaty, in the main, directly reference the OECD Commentaries as an interpretational rule. Such direct references to the OECD Commentaries spark a number of questions and reopen issues such as the hard law/soft law dichotomy; the static versus ambulatory nature of the OECD Commentaries; policy reasons for such inclusions and the consequences of such inclusions. This article equally provides the base from which the rise of such references can be monitored. The article collects and analyses the direct references, stratifying these "rules" into types while looking for trends. While the number of instances remains low relative to the total number of bilateral comprehensive tax treaties worldwide, the inclusions of such rules equally open the debate regarding the formation of customary international law. Currently, these rules may simply achieve the aim for which they appear to have been created, being the affirmation that the parties consider the OECD Commentaries as a key interpretational resource and, although still to be tested, to force the courts to actively consider the rules in making judgments in tax treaty matters
Citation source
In: World tax journal. - Amsterdam. - Vol. 9 (2017), no. 1 ; p. 117-159
http://library.link/vocab/creatorName
West, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model Commentaries
  • soft law
  • international tax law
  • treaty interpretation
Label
References to the OECD commentaries in tax treaties : a steady march from "soft" law to "hard" law?
Instantiates
Publication
Label
References to the OECD commentaries in tax treaties : a steady march from "soft" law to "hard" law?
Publication

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