Departures from the OECD Model and Commentaries

Type Book

Author(s)

Guglielmo Maisto

Series

EC and International Tax Law Series

Date of publication

August 2014

DOI https://doi.org/10.59403/ydxvdq

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Reservations, observations and positions in EU law and tax treaties

Departures from the OECD Model and Commentaries

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.

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

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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
















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