Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
Resource Information
The instance Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
The Resource
Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
Resource Information
The instance Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- 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
- 9789087222499
- Isbn Type
- (ebook)
- Issn
- 1574-969X
- Record ID
- u93904
Context
Context of Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treatiesEmbed
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/i1r7Q0V8z0w/" 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/i1r7Q0V8z0w/">Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax 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>
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 Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
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/i1r7Q0V8z0w/" 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/i1r7Q0V8z0w/">Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax 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>
