The Resource Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
Resource Information
The item Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties 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 2 library branches.
Resource Information
The item Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties 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 2 library branches.
- Summary
- This book provides a detailed and comprehensive study of the reservations, observations, positions and alternative provisions taken in the OECD Model Convention and its Commentaries. The book starts by considering the role and evolution and the legal status of the reservations, observations, positions and alternative provisions in the OECD Model Convention, and by giving an analysis of their relevance in treaty negotiations. It then examines the role of the concepts enshrined in the OECD Model Convention in EU law and their relevance in the jurisprudence of the Court of Justice of the European Union. In addition, an analysis is made of the interaction between model conventions developed by certain OECD member countries and the OECD Model Convention. Lastly, a review of selected reservations, observations and positions is performed. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions including Australia, Austria, Belgium, China, Germany, Italy, the Netherlands, Spain and the United States
- Language
- eng
- Extent
- xxviii, 598 p.
- Contents
-
- The role and evolution of reservations, observations, positions and alternative provisions in the OECD Model
- Sasseville, J.
- ; p. 3-22
- The legal status and effects of reservations, observations and positions to the OECD Model
- Vega, A.
- ; p. 23-62
- "Reservations" and "observations" to the OECD Model : are they necessary?
- Kana, L.M.
- ; p. 63-70
- Union law and OECD Model concepts : what can we learn from the comparison?
- Lang, M.
- ; p. 73-96
- Relevance of (deviations from) the OECD Model and Commentary in ECJ income tax case law
- Wattel, P.J.
- ; p. 97-110
- Relevance of the OECD Model and its commentaries in European VAT
- Parolini, A.
- ; p. 111-118
- National Model Conventions developed by OECD member countries
- Devillet, C.
- ; p. 121-134
- Revisiting and reviewing "reservations", "observations" and "positions" to the OECD Model - selected provisions : OECD member countries
- Arginelli, P.
- Dirkis, M.
- ; p. 135-184
- Australia
- Dirkis, M.
- Burch, M.
- ; p. 187-230
- Austria
- Wenzl, M.
- ; p. 231-270
- Belgium
- Bossuyt, J.
- Debelva, F.
- ; p. 271-326
- China (People's Rep.)
- Kou, Y.
- ; p. 327-368
- Germany
- Schmidt, C.J.
- ; p. 369-420
- Italy
- Zanetti, G.
- ; p. 421-458
- Netherlands
- de Heer, L.J.
- ; p. 459-486
- Spain
- Villavicencio, I.G.F.
- ; p. 487-536
- United States
- Marian, O.
- Brauner, Y.
- ; p. 537-590
- Concluding remarks - a coordination on the interpretation and application of international tax law
- Fantozzi, A.
- ; p. 593-596
- Isbn
- 9789087222482
- Label
- Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
- Title
- Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
- Language
- eng
- Summary
- This book provides a detailed and comprehensive study of the reservations, observations, positions and alternative provisions taken in the OECD Model Convention and its Commentaries. The book starts by considering the role and evolution and the legal status of the reservations, observations, positions and alternative provisions in the OECD Model Convention, and by giving an analysis of their relevance in treaty negotiations. It then examines the role of the concepts enshrined in the OECD Model Convention in EU law and their relevance in the jurisprudence of the Court of Justice of the European Union. In addition, an analysis is made of the interaction between model conventions developed by certain OECD member countries and the OECD Model Convention. Lastly, a review of selected reservations, observations and positions is performed. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions including Australia, Austria, Belgium, China, Germany, Italy, the Netherlands, Spain and the United States
- Geographic coverage
-
- European Union
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- Maisto, G
- Series statement
- EC and international tax law series
- Series volume
- Vol. 11
- http://library.link/vocab/subjectName
-
- OECD Model
- OECD Model Commentaries
- EU tax law
- VAT
- ECJ case law
- Label
- Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
- Contents
-
- The role and evolution of reservations, observations, positions and alternative provisions in the OECD Model
- Sasseville, J.
- ; p. 3-22
- The legal status and effects of reservations, observations and positions to the OECD Model
- Vega, A.
- ; p. 23-62
- "Reservations" and "observations" to the OECD Model : are they necessary?
- Kana, L.M.
- ; p. 63-70
- Union law and OECD Model concepts : what can we learn from the comparison?
- Lang, M.
- ; p. 73-96
- Relevance of (deviations from) the OECD Model and Commentary in ECJ income tax case law
- Wattel, P.J.
- ; p. 97-110
- Relevance of the OECD Model and its commentaries in European VAT
- Parolini, A.
- ; p. 111-118
- National Model Conventions developed by OECD member countries
- Devillet, C.
- ; p. 121-134
- Revisiting and reviewing "reservations", "observations" and "positions" to the OECD Model - selected provisions : OECD member countries
- Arginelli, P.
- Dirkis, M.
- ; p. 135-184
- Australia
- Dirkis, M.
- Burch, M.
- ; p. 187-230
- Austria
- Wenzl, M.
- ; p. 231-270
- Belgium
- Bossuyt, J.
- Debelva, F.
- ; p. 271-326
- China (People's Rep.)
- Kou, Y.
- ; p. 327-368
- Germany
- Schmidt, C.J.
- ; p. 369-420
- Italy
- Zanetti, G.
- ; p. 421-458
- Netherlands
- de Heer, L.J.
- ; p. 459-486
- Spain
- Villavicencio, I.G.F.
- ; p. 487-536
- United States
- Marian, O.
- Brauner, Y.
- ; p. 537-590
- Concluding remarks - a coordination on the interpretation and application of international tax law
- Fantozzi, A.
- ; p. 593-596
- Extent
- xxviii, 598 p.
- Isbn
- 9789087222482
- Isbn Type
- (print)
- Issn
- 1574-969X
- Label
- Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
- Contents
-
- The role and evolution of reservations, observations, positions and alternative provisions in the OECD Model
- Sasseville, J.
- ; p. 3-22
- The legal status and effects of reservations, observations and positions to the OECD Model
- Vega, A.
- ; p. 23-62
- "Reservations" and "observations" to the OECD Model : are they necessary?
- Kana, L.M.
- ; p. 63-70
- Union law and OECD Model concepts : what can we learn from the comparison?
- Lang, M.
- ; p. 73-96
- Relevance of (deviations from) the OECD Model and Commentary in ECJ income tax case law
- Wattel, P.J.
- ; p. 97-110
- Relevance of the OECD Model and its commentaries in European VAT
- Parolini, A.
- ; p. 111-118
- National Model Conventions developed by OECD member countries
- Devillet, C.
- ; p. 121-134
- Revisiting and reviewing "reservations", "observations" and "positions" to the OECD Model - selected provisions : OECD member countries
- Arginelli, P.
- Dirkis, M.
- ; p. 135-184
- Australia
- Dirkis, M.
- Burch, M.
- ; p. 187-230
- Austria
- Wenzl, M.
- ; p. 231-270
- Belgium
- Bossuyt, J.
- Debelva, F.
- ; p. 271-326
- China (People's Rep.)
- Kou, Y.
- ; p. 327-368
- Germany
- Schmidt, C.J.
- ; p. 369-420
- Italy
- Zanetti, G.
- ; p. 421-458
- Netherlands
- de Heer, L.J.
- ; p. 459-486
- Spain
- Villavicencio, I.G.F.
- ; p. 487-536
- United States
- Marian, O.
- Brauner, Y.
- ; p. 537-590
- Concluding remarks - a coordination on the interpretation and application of international tax law
- Fantozzi, A.
- ; p. 593-596
- Extent
- xxviii, 598 p.
- Isbn
- 9789087222482
- Isbn Type
- (print)
- Issn
- 1574-969X
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