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The Legal Status of the OECD Commentaries

This book brings together various legal disciplines, such as public international law, international tax law, community law and constitutional law, in order to resolve their legal status.

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Title:: The Legal Status of the OECD Commentaries
Subtitle:: Vol. 1 - Conflict of Norms in International Tax Law Series
Editor(s):: Sjoerd Douma and Frank Engele
Date of publication:: March 2008
ISBN:: 978-90-8722-027-3
ISSN:: 1875-872X
Type of publication:: Book
Number of pages:: 282
Terms:: Price includes delivery. View purchase information
Price:: € 100 / $ 140 (VAT excl.)

Order Book - Single Copy

tab_1

Title:: The Legal Status of the OECD Commentaries
Subtitle:: Vol. 1 - Conflict of Norms in International Tax Law Series
Editor(s):: Sjoerd Douma and Frank Engele
Date of publication:: March 2008
ISBN:: 978-90-8722-027-3
ISSN:: 1875-872X
Type of publication:: Online book
Number of pages:: 282
Access:: Up to five users. View purchase information.
Price:: € 100 / $ 140 (VAT excl.)

Order Online book

Summary
Table of Contents
Authors & Editors

The Legal Status of the OECD Commentaries

Why this book?

The legal status of the OECD Commentaries is one of the major unresolved issues in modern international tax law.

This book brings together various legal disciplines, such as public international law, international tax law, Community law and constitutional law, in order to resolve their legal status.

This is the first volume in the Conflict of Norms in International Tax Law Series. The title is of great value to international tax lawyers, as well as anyone interested in the operation of international law in cross-border areas where different legal disciplines meet.

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Table of contents

Main contents

Discusses whether, under international law, the states parties to a tax treaty are legally bound by the OECD Commentaries when interpreting and applying the provisions of the treaty which are identical to those of the OECD Model.
Examines if there is an obligation in International Law of OECD Member States to follow the Commentaries on the Model.
Discusses whether, under the contracting states' internal law, taxpayers and the tax authorities are equally bound to apply the Commentaries if and when the contracting states themselves are so bound under international law.
Examines the role of the International Law Concepts of Acquiescence and Estoppel.
Contains the elaborate views of the speakers and panelists at the conference.
Includes a reprint of the 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.

Contributor(s)

Evert Alkema, John Avery Jones, Niels Blokker, Sjoerd Douma, Frank Engelen, Hans Pijl, Kees van Raad, Jacques Sasseville, David R. Tillinghast, Hugh Thirlway, Maarten Vidal, David Ward, Friedl Weiss and Jan Wouters

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