The interpretation of income tax treaties with particular reference to the commentaries on the OECD model:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Kingston, Ontario [u.a.]
International Fiscal Association, Canadian Branch [u.a.]
2005
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | V, 350 S. |
| ISBN: | 0968655343 |
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Datensatz im Suchindex
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| adam_text | TABLE OF CONTENTS
The Interpretation of Income Tax Treaties
with Particular Reference to
thè Commentaries on thè OECD Model 1
1. Introduction 3
2. The OECD and thè Work of thè Committee on Fiscal Affairs 6
3. The OECD Commentaries and thè Vienna Convention 15
(a) To what extent do thè commentaries come within
Articles31 and 32? 15
(b) The application of principles of logic and good sense
to thè use of thè commentaries 27
(e) The importance of thè intentions of thè parties to thè treaty 31
4. Do thè OECD Commentaries Rise to thè Level of Binding Rules
of International Law? 38
(a) Soft law 38
(b) Customary law, good faith, acquiescence, thè protection of
legitimate expectations and estoppel 39
(i) Customary international law 40
(ii) Good faith 42
(iii) Acquiescence 48
(iv) Protection of legitimate expectations and estoppel 51
(e) Transformation of international law into municipal law 53
5. Observations Recorded on thè OECD Commentaries 64
6. Use of Later Commentaries 78
(a) Classification of later commentaries 78
(b) Use of later commentaries by courts 95
(e) Views expressed by publicists 104
(d) Our views on later commentaries 110
7. Summary and Conclusions 111
iii
Appendix I Convention on thè Organisation for Economie
Co operation and Development 115
Appendix II Rules of Procedure of thè Organisation 125
Appendix III Vienna Convention on thè Law of Treaties 145 1
Appendix IV Draft Articles on thè Law of Treaties with
Commentaries, Adopted by thè International
Law Commission at Its Eighteenth Session 175
iv
|
| adam_txt |
TABLE OF CONTENTS
The Interpretation of Income Tax Treaties
with Particular Reference to
thè Commentaries on thè OECD Model 1
1. Introduction 3
2. The OECD and thè Work of thè Committee on Fiscal Affairs 6
3. The OECD Commentaries and thè Vienna Convention 15
(a) To what extent do thè commentaries come within
Articles31 and 32? 15
(b) The application of principles of logic and good sense
to thè use of thè commentaries 27
(e) The importance of thè intentions of thè parties to thè treaty 31
4. Do thè OECD Commentaries Rise to thè Level of Binding Rules
of International Law? 38
(a) Soft law 38
(b) Customary law, good faith, acquiescence, thè protection of
legitimate expectations and estoppel 39
(i) Customary international law 40
(ii) Good faith 42
(iii) Acquiescence 48
(iv) Protection of legitimate expectations and estoppel 51
(e) Transformation of international law into municipal law 53
5. Observations Recorded on thè OECD Commentaries 64
6. Use of Later Commentaries 78
(a) Classification of later commentaries 78
(b) Use of later commentaries by courts 95
(e) Views expressed by publicists 104
(d) Our views on later commentaries 110
7. Summary and Conclusions 111
iii
Appendix I Convention on thè Organisation for Economie
Co operation and Development 115
Appendix II Rules of Procedure of thè Organisation 125
Appendix III Vienna Convention on thè Law of Treaties 145 1
Appendix IV Draft Articles on thè Law of Treaties with
Commentaries, Adopted by thè International
Law Commission at Its Eighteenth Session 175
iv |
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| spelling | The interpretation of income tax treaties with particular reference to the commentaries on the OECD model David A. Ward ... Kingston, Ontario [u.a.] International Fiscal Association, Canadian Branch [u.a.] 2005 V, 350 S. txt rdacontent n rdamedia nc rdacarrier Double imposition - Conventions - Interprétation Dubbele belasting gtt Impôt sur le revenu - Droit - Interprétation Inkomstenbelasting gtt Internationaal belastingrecht gtt OESO-richtlijnen gtt Recht Double taxation Treaties Interpretation and construction Income tax Law and legislation Interpretation and construction OESO-landen gtt Ward, David A. Sonstige oth Internationale Vereinigung für Steuerrecht Canadian Branch Sonstige (DE-588)10028392-5 oth International Bureau of Fiscal Documentation Sonstige (DE-588)2016252-2 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014745889&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The interpretation of income tax treaties with particular reference to the commentaries on the OECD model Double imposition - Conventions - Interprétation Dubbele belasting gtt Impôt sur le revenu - Droit - Interprétation Inkomstenbelasting gtt Internationaal belastingrecht gtt OESO-richtlijnen gtt Recht Double taxation Treaties Interpretation and construction Income tax Law and legislation Interpretation and construction |
| title | The interpretation of income tax treaties with particular reference to the commentaries on the OECD model |
| title_auth | The interpretation of income tax treaties with particular reference to the commentaries on the OECD model |
| title_exact_search | The interpretation of income tax treaties with particular reference to the commentaries on the OECD model |
| title_exact_search_txtP | The interpretation of income tax treaties with particular reference to the commentaries on the OECD model |
| title_full | The interpretation of income tax treaties with particular reference to the commentaries on the OECD model David A. Ward ... |
| title_fullStr | The interpretation of income tax treaties with particular reference to the commentaries on the OECD model David A. Ward ... |
| title_full_unstemmed | The interpretation of income tax treaties with particular reference to the commentaries on the OECD model David A. Ward ... |
| title_short | The interpretation of income tax treaties with particular reference to the commentaries on the OECD model |
| title_sort | the interpretation of income tax treaties with particular reference to the commentaries on the oecd model |
| topic | Double imposition - Conventions - Interprétation Dubbele belasting gtt Impôt sur le revenu - Droit - Interprétation Inkomstenbelasting gtt Internationaal belastingrecht gtt OESO-richtlijnen gtt Recht Double taxation Treaties Interpretation and construction Income tax Law and legislation Interpretation and construction |
| topic_facet | Double imposition - Conventions - Interprétation Dubbele belasting Impôt sur le revenu - Droit - Interprétation Inkomstenbelasting Internationaal belastingrecht OESO-richtlijnen Recht Double taxation Treaties Interpretation and construction Income tax Law and legislation Interpretation and construction OESO-landen |
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