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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
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Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
Instantiates
  • Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
Publication
  • Amsterdam, IBFD, 2014
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

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