The Resource Rethinking article 19 OECD MC (government service) : a provision in search of a rationale?
Rethinking article 19 OECD MC (government service) : a provision in search of a rationale?
Resource Information
The item Rethinking article 19 OECD MC (government service) : a provision in search of a rationale? 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 Rethinking article 19 OECD MC (government service) : a provision in search of a rationale? 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
- In recent years, Article 19 OECD MC has become the subject of growing scholarly criticism and contentious court rulings. This article argues that many of these reflect a confused understanding of Article 19 OECD MC's foundation and rationale. The history, drafting, and structure of the provision clearly show that the provision is motivated not so much by fiscal considerations, but by the aim of protecting the sovereignty of the contracting states. The interpretation should accordingly be guided by the public international law doctrine of (relative) sovereign immunity. This rationale, however, no longer applies once the government employment has ended. It would therefore be best if Article 19(2) were deleted
- Language
- eng
- Label
- Rethinking article 19 OECD MC (government service) : a provision in search of a rationale?
- Title
- Rethinking article 19 OECD MC (government service) : a provision in search of a rationale?
- Language
- eng
- Summary
- In recent years, Article 19 OECD MC has become the subject of growing scholarly criticism and contentious court rulings. This article argues that many of these reflect a confused understanding of Article 19 OECD MC's foundation and rationale. The history, drafting, and structure of the provision clearly show that the provision is motivated not so much by fiscal considerations, but by the aim of protecting the sovereignty of the contracting states. The interpretation should accordingly be guided by the public international law doctrine of (relative) sovereign immunity. This rationale, however, no longer applies once the government employment has ended. It would therefore be best if Article 19(2) were deleted
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 43 (2015),
- http://library.link/vocab/creatorName
-
- Blank, M
- Ismer, R
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model
- sovereign immunity
- dependent personal services
- pension
- treaty interpretation
- Label
- Rethinking article 19 OECD MC (government service) : a provision in search of a rationale?
- Label
- Rethinking article 19 OECD MC (government service) : a provision in search of a rationale?
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Rethinking-article-19-OECD-MC-government/OdJBQGv22ro/" 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/Rethinking-article-19-OECD-MC-government/OdJBQGv22ro/">Rethinking article 19 OECD MC (government service) : a provision in search of a rationale?</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Rethinking article 19 OECD MC (government service) : a provision in search of a rationale?
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Rethinking-article-19-OECD-MC-government/OdJBQGv22ro/" 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/Rethinking-article-19-OECD-MC-government/OdJBQGv22ro/">Rethinking article 19 OECD MC (government service) : a provision in search of a rationale?</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>
