The legal status of the OECD commentaries / (Record no. 5754)

MARC details
000 -LEADER
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001 - CONTROL NUMBER
control field ocn226396138
003 - CONTROL NUMBER IDENTIFIER
control field TZ-ArACH
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20200814235544.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090303s2008 ne b 000 0 eng c
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2009287383
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789087220273
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9087220278
029 1# - (OCLC)
OCLC library identifier AU@
System control number 000043026686
029 1# - (OCLC)
OCLC library identifier AU@
System control number 000043026708
029 1# - (OCLC)
OCLC library identifier CDX
System control number 9727481
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV023250654
029 1# - (OCLC)
OCLC library identifier NZ1
System control number 12362144
029 1# - (OCLC)
OCLC library identifier OHX
System control number har085014959
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)226396138
040 ## - CATALOGING SOURCE
Original cataloging agency EYW
Language of cataloging eng
Transcribing agency EYW
Modifying agency DLC
-- YDXCP
-- OHX
-- NLGGC
-- NDL
-- CDX
-- DEBBG
-- OCL
-- OCLCO
-- BEDGE
-- OCLCQ
-- OCLCF
-- OCLCQ
-- OCLCO
-- NLBFD
-- OCLCA
-- SXB
042 ## - AUTHENTICATION CODE
Authentication code pcc
049 ## - LOCAL HOLDINGS (OCLC)
Holding library TZAA
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number K4475
Item number .L44 2008
245 04 - TITLE STATEMENT
Title The legal status of the OECD commentaries /
Statement of responsibility, etc editors, Sjoerd Douma and Frank Engelen.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Amsterdam :
Name of publisher, distributor, etc IBFD,
Date of publication, distribution, etc �2008.
300 ## - PHYSICAL DESCRIPTION
Extent x, 272 pages ;
Dimensions 24 cm.
490 1# - SERIES STATEMENT
Series statement Conflict of norms in international tax law series,
International Standard Serial Number 1875-872X ;
Volume number/sequential designation v. 1
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Beyond legal bindingness /
Statement of responsibility Pijl, Hans
Miscellaneous information ; p. 95-130
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note 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 ; p. 251-272
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note General introduction /
Statement of responsibility Douma, S.
-- Engelen, F.
Miscellaneous information ; p. 1-11
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note 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 /
Statement of responsibility Engelen, F.
Miscellaneous information ; p. 51-72
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Interpretation of tax treaties in accordance with the Commentaries on the OECD Model Tax Convention under the Vienna Convention on the Law of Treaties /
Statement of responsibility Weiss, F.
Miscellaneous information ; p. 131-152
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Is there an obligation in international law of OECD member states to follow the Commentaries on the Model? /
Statement of responsibility Ward, D.A.
Miscellaneous information ; p. 73-93
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Skating on thin ice? On the law of international organizations and the legal nature of the Commentaries on the OECD Model Tax Convention /
Statement of responsibility Blokker, N.
Miscellaneous information ; p. 13-27
520 ## - SUMMARY, ETC.
Summary, etc Since the mid-1980s, the legal basis of the practice of tax administrations and courts around the world to conform to the Commentaries when interpreting and applying bilateral tax treaties based on the OECD Model has been the subject of an ongoing academic debate. Recently the debate has received new impetus, and the primary focus is now on the general principles of international law. In particular, opinions differ on the question whether the Commentaries can be a source of legal obligations through the principles of acquiescence and estoppel, both of which are founded on considerations of good faith, and equity and provide specific protection of settled expectations. The reports contained in this book address two questions. The first is whether, under international law, the states parties to a tax treaty are legally bound by the OECD Commentaries when interpreting and applying the provisions of the treaty which are identical to those of the OECD Model. The second question is whether, under the contracting states' internal law, taxpayers and the tax authorities are equally bound to apply the Commentaries if and when the contracting states themselves are so bound under international law. The book brings various legal disciplines - public international law, international tax law, Community law and constitutional law - together in order to resolve the legal status of the Commentaries. Through interdisciplinary debate, the issues have been defined clearly and the exact points at which the opinions differ are identified, thereby resulting in a better understanding of the issues at hand.
610 20 - SUBJECT ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Organisation for Economic Co-operation and Development.
610 27 - SUBJECT ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Organisation for Economic Co-operation and Development.
Source of heading or term fast
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Double taxation
Form subdivision Treaties
General subdivision Interpretation and construction.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Income tax
General subdivision Law and legislation
-- Interpretation and construction.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Organisation de coop�eration et de d�eveloppement �economiques.
Source of heading or term eclas
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Droit international.
Source of heading or term eclas
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Interpr�etation des lois.
Source of heading or term eclas
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Droit fiscal international.
Source of heading or term eclas
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Fiscalit�e.
Source of heading or term eclas
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Double imposition.
Source of heading or term eclas
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Double taxation.
Source of heading or term fast
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Income tax
General subdivision Law and legislation
-- Interpretation and construction.
Source of heading or term fast
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Doppelbesteuerungsabkommen
Source of heading or term gnd
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Internationales Steuerrecht
Source of heading or term gnd
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Interpretation
Source of heading or term gnd
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Internationaal belastingrecht.
Source of heading or term gtt
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Modelverdragen.
Source of heading or term gtt
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element OESO.
Source of heading or term gtt
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Kongress
Geographic subdivision Leiden
Chronological subdivision 2006.
655 #7 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Kongress.
Source of term swd
655 #7 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Leiden (2006)
Source of term swd
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Douma, Sjoerd.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Engelen, F. A.
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Conflict of norms in international tax law series ;
Volume number/sequential designation v. 1.
856 41 - ELECTRONIC LOCATION AND ACCESS
Materials specified Table of contents
Uniform Resource Identifier <a href="http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016436033&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016436033&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</a>
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
Home library Current library Date acquired Full call number Barcode Koha item type Public note
African Court on Human and Peoples' Rights Library African Court on Human and Peoples' Rights Library 14/08/2020 K4475 .L44 2008 10202978 Books Donation by the International Law Book Facility (ILBF)
African Court on Human and Peoples' Rights Library African Court on Human and Peoples' Rights Library 14/08/2020 K4475 .L44 2008 1020282X Books Donation by the International Law Book Foundation (ILBF)

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