The Legal Status of the OECD Commentaries
Book overview
This book integrates diverse legal disciplines, including public international law, international tax law, community law, and constitutional law, to effectively address and clarify the legal status of the OECD Commentaries on the Model Tax Convention on Income and on Capital.
These commentaries offer interpretations and explanations of various provisions within the model tax treaty, which serves as a foundation for bilateral tax treaties negotiated between countries. Understanding how these commentaries interact with domestic tax laws and tax rules is crucial for navigating the complexities of international taxation.
Key themes and topics
One of the most critical unresolved aspects of modern international tax law is the legal status of OECD Commentaries. Do they create legally binding obligations for countries that have signed tax treaties based on the Model Tax Convention? Can tax authorities in these countries rely on the commentaries to justify their decisions, potentially impacting a company's income tax burden or exposure to double taxation across different jurisdictions?
This book aims to answer these pertinent questions, examining the potential legal relevance of the commentaries within the framework of international law.
It explores various arguments for and against their binding nature, considering how they might influence interpretations of specific tax treaty articles or be used to justify the application of certain tax benefits within a particular tax year.
Positioned as the first volume in the Conflict of Norms in International Tax Law Series, this title is as an invaluable resource for international tax law practitioners, as well as anyone intrigued by the intricate dynamics of international law, particularly in cross-border regions where diverse legal disciplines apply.
Table of Contents
The Legal Status of the OECD Commentaries
DOI: https://doi.org/10.59403/2r4mb2q
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General Introduction
DOI: https://doi.org/10.59403/2r4mb2q001
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Skating on Thin Ice? On the Law of International Organizations and the Legal Nature of the Commentaries on the OECD Model Tax Convention
DOI: https://doi.org/10.59403/2r4mb2q002
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The Role of the International Law Concepts of Acquiescence and Estoppel
DOI: https://doi.org/10.59403/2r4mb2q003
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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
DOI: https://doi.org/10.59403/2r4mb2q004
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Is There an Obligation in International Law of OECD Member Countries to Follow the Commentaries on the Model?
DOI: https://doi.org/10.59403/2r4mb2q005
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Beyond Legal Bindingness
DOI: https://doi.org/10.59403/2r4mb2q006
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Interpretation of Tax Treaties in Accordance with the Commentaries on the OECD Model Tax Convention under the Vienna Convention on the Law of Treaties
DOI: https://doi.org/10.59403/2r4mb2q007
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A Practitioner’s Comment on why Commentaries on the OECD Model Tax Convention should not be Treated as Legally Binding
DOI: https://doi.org/10.59403/2r4mb2q008
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The Binding Nature of the OECD Commentaries from the UK Point of View
DOI: https://doi.org/10.59403/2r4mb2q009
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The Commentaries on the OECD Model Tax Convention on Income and on Capital - Effective in Domestic Law or in Need of Alternatives?
DOI: https://doi.org/10.59403/2r4mb2q010
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The OECD Model Tax Convention Commentaries and the European Court of Justice: Law, Guidance, Inspiration?
DOI: https://doi.org/10.59403/2r4mb2q011
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The Principle of Legal Certainty: Enforcing International Norms under Community Law
DOI: https://doi.org/10.59403/2r4mb2q012
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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
DOI: https://doi.org/10.59403/2r4mb2q013
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Sjoerd Douma, Frank Engelen, Evert Alkema, John Avery Jones, Niels Blokker, Hans Pijl, Kees van Raad, Jacques Sasseville, David R. Tillinghast, Hugh Thirlway, Maarten Vidal, David Ward, Friedl Weiss and Jan Wouters.