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Pages: 590
Published: 2004
ISBN: 90 7607 872 6
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A study of Articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties and their application to tax treaties
Summary
An in-depth analysis of the rules and principles of international law relevant to the interpretation of, and application to tax treaties. The rules of international law enshrined in Articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties are discussed in detail. Where appropriate, reference is made to the jurisprudence of the International Court of Justice, and to the law and procedure of other international courts and tribunals. Since tax treaties are not only a source of legal rights and obligations for the contracting States, but can also be invoked by the taxpayers of those States, this book considers the extent to which the relevant rules and principles of international law are binding on domestic courts and taxpayers. The effect of international law in a State‘s national legal order is largely dependent on its relevant rules of constitutional law, which vary from country to country. In order to address this issue, the book draws upon the example of the Netherlands and provides a number of leading cases decided by the Dutch Supreme Court (Hoge Raad). |
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- A broad outline of the traditional sources of international law as formulated in Article 38 of the Statue of the International Court of Justice. This introduction provides the reader with a better understanding of some of the rules and principles of international law that will be discussed later in the book.
- The content and meaning of the rules of interpretation as laid down by Articles 31, 32 and 33 of the Vienna Convention. Extensive reference is made to the preparatory work of the International Law Commission (ILC) on the subject, as well as comments of governments on the draft articles prepared by the ILC.
- The relevance of Articles 31, 32 and 33 of the Vienna Convention for the purpose of the interpretation and application of tax treaties. Special consideration is given to the international law status of the Commentaries on the OECD Model Tax Convention.
- Conclusions and their application to tax treaties.
- Vol. 1 - The Concept Of Income - A Multi-disciplinary Analysis
by Kevin Holmes - Vol. 2 - Taxing Portfolio Income in Global Financial Markets
by Doron Herman - Vol. 3 - Free Movement of Persons and Income Tax Law
by Prof. van Thiel - Vol. 4 - Advance Tax Rulings and Principles of Law
by Carlo Romano - Vol. 5 - Arbitration Under Tax Treaties
by Mario Züger - Vol. 6 - E-Commerce and Source-Based Income Taxation
by Dr Dale Pinto - Vol. 8 - Taxation of Investment Funds in the European Union
by Tomi Viitala - Vol. 9 - Taxation of Cross-Border Partnerships
by Dr Jesper Barenfeld - Vol. 10 - Taxation of International Performing Artistes
by Dr Dick Molenaar - Vol. 11 - Dispute Resolution under Tax Treaties
by Dr Zvi Daniel Altman
- Vol. 12 - Income from International Private Employment
by Frank Pötgens -
Vol. 13 - Taxation of Investment Derivatives
by Antti Laukkanen - Vol. 14 - International Tax Planning and Prevention of Abuse
by Luc De Broe
- Vol. 15 - EC Law Aspects of Hybrid Entities
by Gijs Fibbe
- Vol. 16 - EU VAT System and the Internal Market
by Rita de la Feria
by Stefan Mayer
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