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.

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Label

The legal status of the OECD Commentaries

Instantiates

• The legal status of the OECD Commentaries

Publication

• Amsterdam, IBFD, 2008

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

Record ID

u73264