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?

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?
Creator
Subject
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
  • OECD
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • diplomatic privileges
  • dependent personal services
  • pension
  • treaty interpretation
Label
Rethinking article 19 OECD MC (government service) : a provision in search of a rationale?
Instantiates
Publication
Label
Rethinking article 19 OECD MC (government service) : a provision in search of a rationale?
Publication

Library Locations

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