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The Resource The legal status of the OECD Commentaries

The legal status of the OECD Commentaries

Label
The legal status of the OECD Commentaries
Title
The legal status of the OECD Commentaries
Contributor
Subject
Language
eng
Summary
Since the mid-1980s, the legal basis of the practice of tax administrations and courts around the world to conform to the Commentaries when interpreting and applying bilateral tax treaties based on the OECD Model has been the subject of an ongoing academic debate. Recently the debate has received new impetus, and the primary focus is now on the general principles of international law. In particular, opinions differ on the question whether the Commentaries can be a source of legal obligations through the principles of acquiescence and estoppel, both of which are founded on considerations of good faith, and equity and provide specific protection of settled expectations. The reports contained in this book address two questions. The first is whether, under international law, the states parties to a tax treaty are legally bound by the OECD Commentaries when interpreting and applying the provisions of the treaty which are identical to those of the OECD Model. The second question is whether, under the contracting states' internal law, taxpayers and the tax authorities are equally bound to apply the Commentaries if and when the contracting states themselves are so bound under international law. The book brings various legal disciplines - public international law, international tax law, Community law and constitutional law - together in order to resolve the legal status of the Commentaries. Through interdisciplinary debate, the issues have been defined clearly and the exact points at which the opinions differ are identified, thereby resulting in a better understanding of the issues at hand
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Douma, S.C.W
  • Engelen, F.A
Series statement
Conflict of norms in international tax law series
Series volume
Volume 1
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • OECD Model Commentaries
  • treaty interpretation
  • international tax law
  • tax treaty
  • Vienna Convention on the Law of Treaties
  • ECJ case law
Label
The legal status of the OECD Commentaries
Instantiates
Publication
Contents
  • General introduction
  • Douma, S.
  • Engelen, F.
  • ; p. 1-11
  • Skating on thin ice? On the law of international organizations and the legal nature of the Commentaries on the OECD Model Tax Convention
  • Blokker, N.
  • ; p. 13-27
  • The role of the international law concepts of acquiescence and estoppel
  • Thirlway, H.
  • ; p. 29-49
  • How "acquiescence" and "estoppel" can operate to the effect that the states parties to a tax treaty are legally bound to interpret the treaty in accordance with the Commentaries on the OECD Model Tax Convention
  • Engelen, F.
  • ; p. 51-72
  • Is there an obligation in international law of OECD member states to follow the Commentaries on the Model?
  • Ward, D.A.
  • ; p. 73-93
  • Beyond legal bindingness
  • Pijl, Hans
  • ; p. 95-130
  • Interpretation of tax treaties in accordance with the Commentaries on the OECD Model Tax Convention under the Vienna Convention on the Law of Treaties
  • Weiss, F.
  • ; p. 131-152
  • A practitioner's comment on why the Commentaries on the OECD Model Convention should not be treated as legally binding
  • Tillinghast, D.R.
  • ; p. 153-156
  • The binding nature of the OECD Commentaries from the UK point of view
  • Avery Jones, J.
  • ; p. 157-162
  • The Commentaries on the OECD Model Tax Convention on Income and Capital - Effective in domestic law or in need of alternatives?
  • Alkema, E.A.
  • ; p. 163-193
  • The OECD Model Convention Commentaries and the European Court of Justice: Law, guidance, inspiration?
  • Wouters, J.
  • Vidal, M.
  • ; p. 195-215
  • The principle of legal certainty: enforcing international norms under Community law
  • Douma, S.
  • ; p. 217-249
  • Conference position paper: The quest for the holy grail in international tax law - The legal status of the Commentaries on the OECD Model Tax Convention on Income and on Capital ; p. 251-272
Extent
X, 272 p.
Isbn
9789087220273
Issn
1875-872X
Label
The legal status of the OECD Commentaries
Publication
Contents
  • General introduction
  • Douma, S.
  • Engelen, F.
  • ; p. 1-11
  • Skating on thin ice? On the law of international organizations and the legal nature of the Commentaries on the OECD Model Tax Convention
  • Blokker, N.
  • ; p. 13-27
  • The role of the international law concepts of acquiescence and estoppel
  • Thirlway, H.
  • ; p. 29-49
  • How "acquiescence" and "estoppel" can operate to the effect that the states parties to a tax treaty are legally bound to interpret the treaty in accordance with the Commentaries on the OECD Model Tax Convention
  • Engelen, F.
  • ; p. 51-72
  • Is there an obligation in international law of OECD member states to follow the Commentaries on the Model?
  • Ward, D.A.
  • ; p. 73-93
  • Beyond legal bindingness
  • Pijl, Hans
  • ; p. 95-130
  • Interpretation of tax treaties in accordance with the Commentaries on the OECD Model Tax Convention under the Vienna Convention on the Law of Treaties
  • Weiss, F.
  • ; p. 131-152
  • A practitioner's comment on why the Commentaries on the OECD Model Convention should not be treated as legally binding
  • Tillinghast, D.R.
  • ; p. 153-156
  • The binding nature of the OECD Commentaries from the UK point of view
  • Avery Jones, J.
  • ; p. 157-162
  • The Commentaries on the OECD Model Tax Convention on Income and Capital - Effective in domestic law or in need of alternatives?
  • Alkema, E.A.
  • ; p. 163-193
  • The OECD Model Convention Commentaries and the European Court of Justice: Law, guidance, inspiration?
  • Wouters, J.
  • Vidal, M.
  • ; p. 195-215
  • The principle of legal certainty: enforcing international norms under Community law
  • Douma, S.
  • ; p. 217-249
  • Conference position paper: The quest for the holy grail in international tax law - The legal status of the Commentaries on the OECD Model Tax Convention on Income and on Capital ; p. 251-272
Extent
X, 272 p.
Isbn
9789087220273
Issn
1875-872X

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