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Departures from the OECD Model and Commentaries: Reservations, observations and positions in EU law and tax treaties

This book provides a detailed and comprehensive study of the reservations, observations, positions and alternative provisions taken in the OECD Model Convention and its Commentaries.
 
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Title:

Departures from the OECD Model and Commentaries

Subtitle:

Reservations, observations and positions in EU law and tax treaties

Series:

Volume 11 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-248-2

Type of publication:

Print Book

Number of pages:

626

Terms:

Shipping fees apply. View shipping information

Price:
EUR 110 / USD 145 (VAT excl.)
Order Print
tab_1
Title:

Departures from the OECD Model and Commentaries

Subtitle:

Reservations, observations and positions in EU law and tax treaties

Series:

Volume 11 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-249-9

Type of publication:

eBook in ePub format

Number of pages:

626

Other:

Please note: Adobe Digital Editions is required

Read our eBook FAQ | Download sample

Price:
EUR 88 / USD 116 (VAT excl.)
Order eBook: ePub
tab_2
Title:

Departures from the OECD Model and Commentaries

Subtitle:

Reservations, observations and positions in EU law and tax treaties

Series:

Volume 11 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-248-2

Type of publication:

Online book

Number of pages:

626

Access:

Up to 5 users. View purchase information

 

Price:
EUR 110 / USD 145 (VAT excl.)
Order Online
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Departures from the OECD Model and Commentaries: Reservations, observations and positions in EU law and tax treaties

Why this book?

Departures from the OECD Model and Commentaries, comprising the proceedings and working documents of an annual seminar held in Milan on 25 November 2013, is a detailed and comprehensive study of the reservations and observations made, and positions and alternative provisions taken in the OECD Model Convention and its Commentaries.

 

The book begins by considering the role and evolution and the legal status of the reservations, observations, positions and alternative provisions in the OECD Model Convention, and by giving an analysis of their relevance in treaty negotiations.
 
It then examines the role of the concepts enshrined in the OECD Model Convention in EU law and their relevance in the jurisprudence of the Court of Justice of the European Union. In addition, an analysis is made of the interaction between model conventions developed by certain OECD member countries and the OECD Model Convention.
 
Lastly, a review of selected reservations, observations and positions is performed.
 
Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions including Australia, Austria, Belgium, China, Germany, Italy, the Netherlands, Spain and the United States.
 
This book is essential reading for all those dealing with tax treaty issues and EU tax law.
 

Downloads

 

This book is part of the EC and International Tax Law Series

 

Series Editor

Guglielmo Maisto
 

Contributor(s)

Paolo Arginelli, Jasper Bossuyt, Yariv Brauner, Micah Burch, Filip Debelva, Claudine Devillet, Michael Dirkis, Augusto Fantozzi, Lucas J. de Heer, LiseLott Margareta Kana, Yimin Kou, Michael Lang, Omri Marian, Andrea Parolini, Jacques Sasseville, Christian J. Schmidt, Alberto Vega, Ignacio Gordillo F. Villavicencio, Peter Wattel, Michael Wenzl, Giorgia Zanetti

 

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