Why this book?
The legal status of the OECD Commentaries is one of the major unresolved issues in modern international tax law.
This book brings together various legal disciplines, such as public international law, international tax law, Community law and constitutional law, in order to resolve their legal status.
This is the first volume in the Conflict of Norms in International Tax Law Series. The title is of great value to international tax lawyers, as well as anyone interested in the operation of international law in cross-border areas where different legal disciplines meet.
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Sample excerpt, including table of contents
Contributor(s)
Evert Alkema, John Avery Jones, Niels Blokker, Sjoerd Douma, Frank Engelen, Hans Pijl, Kees van Raad, Jacques Sasseville, David R. Tillinghast, Hugh Thirlway, Maarten Vidal, David Ward, Friedl Weiss and Jan Wouters