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Prof. Dr Klaus Vogel about Tax Treaty Case Law
Prof. Dr Klaus Vogel was born in Hamburg in 1930 and completed his studies in law in 1957. From 1977 to becoming Emeritus Professor in 1996, Prof. Vogel was Professor of Public Law at the University of Munich, as well as Director of the Research Center for Foreign and International Financial Tax Law at the same university. He was a member of the Permanent Scientific Committee of the IFA until 1990.
What do you see as the benefits of Tax Treaty Case Law in your daily practice?
All tax treaties are based on the OECD Model Convention today. Therefore, I can often use decisions of foreign courts on their countries' tax treaties when arguing before domestic courts on other treaties, and I can use them in my teaching. Tax Treaty Case Law enables me to look up such decisions from all over the world – recent as well as old ones, and decisions of which I know as well as those which are new to me. How does Tax Treaty Case Law compare to other sources?
By Tax Treaty Case Law's clearly arranged disposition and by its search machine I can easily find decisions which are pertinent for my specific question.
Previously, tax specialists consulted printed sources when searching for tax treaty case law. How does this online database compare to printed sources?
There is no printed source which in a comparable way covers case law on tax treaties from all countries.
Do you think Tax Treaty Case Law contributes to the common interpretation of tax treaties?
I hope that judges will get accustomed to consult decisions of foreign courts and to explain why they follow or do not follow them. This is done between English-speaking courts, but seldom by other courts. It should become a common practice. Thereby we shall achieve common interpretation.
Many of our customers ask why ECJ decisions are not included. What are your thoughts about this?
Decisions of the ECJ are published on its own website in full detail. Thus, there is no necessity to integrate them into the Tax Treaty Case Law database.
Who can benefit from the Tax Treaty Case Law database?
Lawyers, accountants, tax advisers, scholars and teachers of tax law. |
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