Departures from the OECD Model and Commentaries
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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.
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.
Departures from the OECD Model and Commentaries
DOI: https://doi.org/10.59403/ydxvdq
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Chapter 1: The Role and Evolution of Reservations, Observations, Positions and Alternative Provisions in the OECD Model
DOI: https://doi.org/10.59403/ydxvdq001
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Chapter 2: The Legal Status and Effects of Reservations, Observations and Positions to the OECD Model
DOI: https://doi.org/10.59403/ydxvdq002
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Chapter 3: “Reservations” and “Observations” to the OECD Model: Are They Necessary?
DOI: https://doi.org/10.59403/ydxvdq003
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Chapter 4: Union Law and OECD Model Concepts: What Can We Learn from the Comparison?
DOI: https://doi.org/10.59403/ydxvdq004
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Chapter 5: Relevance of (Deviations from) the OECD Model and Commentary in ECJ Income Tax Case Law
DOI: https://doi.org/10.59403/ydxvdq005
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Chapter 6: Relevance of the OECD Model and Its Commentaries in European VAT
DOI: https://doi.org/10.59403/ydxvdq006
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Chapter 7: National Model Conventions Developed by OECD Member Countries
DOI: https://doi.org/10.59403/ydxvdq007
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Chapter 8: Revisiting and Reviewing “Reservations”, “Observations” and “Positions” to the OECD Model – Selected Provisions: OECD Member Countries
DOI: https://doi.org/10.59403/ydxvdq008
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Chapter 9: Australia
DOI: https://doi.org/10.59403/ydxvdq009
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Chapter 10: Austria
DOI: https://doi.org/10.59403/ydxvdq010
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Chapter 11: Belgium
DOI: https://doi.org/10.59403/ydxvdq011
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Chapter 12: China (People’s Rep.)
DOI: https://doi.org/10.59403/ydxvdq012
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Chapter 13: Germany
DOI: https://doi.org/10.59403/ydxvdq013
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Chapter 14: Italy
DOI: https://doi.org/10.59403/ydxvdq014
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Chapter 15: Netherlands
DOI: https://doi.org/10.59403/ydxvdq015
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Chapter 16: Spain
DOI: https://doi.org/10.59403/ydxvdq016
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Chapter 17: United States
DOI: https://doi.org/10.59403/ydxvdq017
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Chapter 18: Concluding Remarks – A Coordination on the Interpretation and Application of International Tax Law
DOI: https://doi.org/10.59403/ydxvdq018
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Contributors
DOI: https://doi.org/10.59403/ydxvdq019
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Other titles in this series
DOI: https://doi.org/10.59403/ydxvdq020
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This book is part of the EC and International Tax Law Series
Editor(s)
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
