Vienna Convention on the Law of Treaties
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The concept Vienna Convention on the Law of Treaties represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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Vienna Convention on the Law of Treaties
Resource Information
The concept Vienna Convention on the Law of Treaties represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- Vienna Convention on the Law of Treaties
82 Items that share the Concept Vienna Convention on the Law of Treaties
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- A systems-based approach to tax treaties
- Application of OECD Commentaries on the income and capital tax model, for the interpretation of the OECD inheritance and gift tax model
- Bedeutung des OECD-Kommentars für die Auslegung von Doppelbesteuerungsabkommen
- Beneficial ownership in international tax law
- Causality under tax treaties
- City of New York v Permanent Mission of India to the United Nations and others ; City of New York v Republic of Philippines and others ; City of New York v Mongolian People's Republic and others : 03 Civ 3256 (JSR), 03 Civ 6085 (JSR), 03 Civ 6086 (JSR)
- Compartimentering bij verdragen (BNB 2002/402)
- De (al dan niet) doorwerking van woonplaatsficties in dubbelbelastingverdagen
- Die "spätere Übung" nach Art 31 Abs 3 lit b der Wiener Vertragsrechtskonvention
- Die internationalen Steuererlasse des Bundes (inkl. OECD-Musterabkommen 2017, Amtshilfeübereinkommen, AIA-Vereinbarung, ALBA-Vereinbarung und BEPS-Übereinkommen)
- Die rechtliche Relevanz von BEPS im Lichte der Wiener Vertragsrechtskonvention = The legal relevance of BEPS in light of the Vienna Convention on the Law of Treaties
- Double taxation conventions
- Dual role of the OECD Commentaries - part 2
- Dual role of the OECD commentaries - part 1
- Eidgenössische Steuerverwaltung = Administration fédérale des contributions = Amministrazione federale delle contribuzioni = Federal tax administration
- Fiscalidad y globalización
- Fowler v. HMRC and the murky waters of treaty interpretation
- From landmark to void : Argentine Supreme Court's missed opportunity in Molinos
- How significant are the amendments of the OECD commentary adopted after the conclusion of a tax treaty?
- Höchstgerichtliche DBA-Auslegung und die Wiener Vertragsrechtskonvention
- Indian Authority for Advance Rulings gives unique interpretation to tax treaty protocol
- Interpretation and application of the prevention of treaty abuse article in the MLI
- Interpretation of multi-lateral treaties : the purposive approach and multiple parties through the lens of the UK Courts
- Interpretation of tax treaties and the decisions of foreign tax courts as a "subsequent practice" under Articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969)
- Interpretation of tax treaties under international law
- Interpretação dos tratados internacionais em matéria tributária
- Interpreting tax treaties in the light of reservations and opt-ins under the Multilateral Instrument
- Introduction to the law of treaties
- Kundmachung des Bundeskanzlers vom 2. Mai 1990 betreffend den Geltungsbereich des Wiener Übereinkommens über das Recht der Verträge
- Legal status of the OECD Commentaries - in search of the holy grail of international tax law
- Ließ der VfGH die Wiener Vertragsrechtskonvention wirklich unbeachtet? = Did the Constitutional Court really ignore the Vienna Convention on the Law of Treaties?
- Macklin v Revenue and Customs Commissioners : [2015] UKUT 39 (TCC)
- Modern treaty law and practice
- Norm conflict between WTO covered agreements - real, apparent or avoided?
- Not in good faith - a critique of the Vienna Convention rule of interpretation concerning its application to plurilingual (tax) treaties
- OECD Commentaries under the Vienna Rules
- OECD Transfer Pricing Guidelines as a quasi source of law in a post-BEPS world : legislative and judicial developments from a Polish perspective
- Over het Verdrag van Wenen inzake verdragsrecht en zijn belang voor de fiscale praktijk
- Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective
- Qualifikationskonflikte einschließlich Zurechnungskonflikten = Qualification conflicts including income allocation conflicts
- Recent developments in the interpretation and application of double taxation conventions
- Retroactivity in the exchange of information on demand
- Roy Rohatgi on international taxation : volume 1 : principles
- Tax rules in non-tax agreements
- Tax treaties and abuse : the effectiveness of the principal purpose test and some of its shortcomings
- Tax treaty interpretation : challenges in a post-BEPS multilateral world
- Tax treaty interpretation : interaction between article 3(2) Organisation for Economic Co-Operation and Development Model Convention and Article 31 Vienna Convention
- Tax treaty interpretation : the meaning and application of article 3(2)
- Tax treaty interpretation in Turkey
- Tax treaty interpretation in the case law of the Polish courts
- Tax treaty residence of entities
- The OECD/G20 global minimum tax and dispute resolution : a workable solution based on Article 25(3) of the OECD Model, the principle of reciprocity and the GloBE model rules
- The Vienna Convention on the Law of Treaties
- The autonomous interpretation of the Multilateral Instrument with particular relevance to Article 2(2)
- The commentaries on the OECD Model as a mechanism for interpretation with reference to the Swedish perspective
- The interpretation of income tax treaties with particular reference to the Commentaries on the OECD Model
- The interpretation of multilingual treaties : comparison of texts versus the presumption of similar meaning
- The interpretation of plurilingual tax treaties : theory, practice, policy
- The interpretational approaches to the Vienna Convention : application to (tax) treaty analysis
- The legal status of extrinsic instruments for the interpretation of tax treaties
- The legal status of the OECD Commentaries
- The role of the Commentaries on the OECD Model in the tax treaty interpretation process
- The role of the OECD Commentary in tax treaty interpretation
- The status of the OECD Transfer Pricing Guidelines in the post-BEPS dynamics
- The tax liability of foreign diplomats in the United Kingdom
- The work of the International Law Commission
- Timing issues related to the changes of the applicable treaty law
- Towards a classification of the Central London Congestion Charge as a tax
- Treaties get boost at last from Vienna convention
- Treaty interpretation
- Treaty interpretation and the Vienna Convention on the Law of Treaties : 30 years on
- Treaty interpretation under the Vienna Convention on the Law of Treaties : a new round of codification
- Untangling the role of reservations in the OECD Multilateral Instrument : the OECD legal hybrids
- Using EU law to interpret undefined tax treaty terms: Article 31(3)(c) of the Vienna Convention on the Law of Treaties and Article 3(2) of the OECD Model Convention
- Verdrag van Wenen inzake het verdragenrecht, met bijlage; Wenen, 23 mei 1969
- Verdrag van Wenen inzake het verdragenrecht, met bijlagen; Wenen, 23 mei 1969
- Verdrag van Wenen inzake verdragenrecht, met bijlage; Wenen, 23 mei 1969
- Verosopimukset 1974
- Verosopimukset 1998
- Vienna Convention on the Law of Treaties 1969
- When does 'the context otherwise require' in article 3 of the OECD Model Convention
- Wiener Vertragsrechtskonvention und Völkergewohnheitsrecht sowie BEPS
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<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/hFEoqCiTWnE/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hFEoqCiTWnE/">Vienna Convention on the Law of Treaties</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
