The legal status of the OECD Commentaries
Resource Information
The instance The legal status of the OECD Commentaries represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
The Resource
The legal status of the OECD Commentaries
Resource Information
The instance The legal status of the OECD Commentaries represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Label
- The legal status of the OECD Commentaries
- 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, H.
- ; 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.F.
- ; 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
- Record ID
- u73264
Context
Context of The legal status of the OECD CommentariesInstantiates
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/resource/YBkoqEwxAuc/" typeof="Book http://bibfra.me/vocab/lite/Instance"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/YBkoqEwxAuc/">The legal status of the OECD Commentaries</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 Instance The legal status of the OECD Commentaries
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/resource/YBkoqEwxAuc/" typeof="Book http://bibfra.me/vocab/lite/Instance"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/YBkoqEwxAuc/">The legal status of the OECD Commentaries</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>