The Legal Status of the OECD Commentaries

Vol. 1 - Conflict of Norms in International Tax Law Series

Legal Status of OECD Commentaries
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.

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

 

The Legal Status of the OECD Commentaries
General Introduction
Skating on Thin Ice? On the Law of International Organizations and the Legal Nature of the Commentaries on the OECD Model Tax Convention
The Role of the International Law Concepts of Acquiescence and Estoppel
How "Acquiescence" and "Estoppel" Can Operate to the Effect that the States Parties to a Tax Treaty are Legally Bound to Interpret the Treaty in Accordance with the Commentaries on the OECD Model Tax Convention
Is There an Obligation in International Law of OECD Member Countries to Follow the Commentaries on the Model?
Beyond Legal Bindingness
Interpretation of Tax Treaties in Accordance with the Commentaries on the OECD Model Tax Convention under the Vienna Convention on the Law of Treaties
A Practitioner’s Comment on why Commentaries on the OECD Model Tax Convention should not be Treated as Legally Binding
The Binding Nature of the OECD Commentaries from the UK Point of View
The Commentaries on the OECD Model Tax Convention on Income and on Capital - Effective in Domestic Law or in Need of Alternatives?
The OECD Model Tax Convention Commentaries and the European Court of Justice: Law, Guidance, Inspiration?
The Principle of Legal Certainty: Enforcing International Norms under Community Law
Conference Position Paper: The Quest for the Holy Grail in International Tax Law - The Legal Status of the Commentaries on the OECD Model Tax Convention on Income and on Capital