The Legal Status of the OECD Commentaries

Vol. 1 - Conflict of Norms in International Tax Law Series

Series editors: Sjoerd Douma and Frank Engelen

Summary

This is the first volume in the Conflict of Norms in International Tax Law Series, and was written as a result of a conference, held at Leiden University in September 2006, which focused on the legal status of the OECD Model.

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.

View sample chapter | View table of contents

This 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.

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.

Contributors

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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Related resources

OECD Model Tax Convention on Income and on Capital (2005 Condensed Version) and Key Tax Features of the Member countries 2007 [book] Editor: Tiago Neves

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