TY - BOOK AU - Douma,Sjoerd AU - Engelen,F.A. TI - The legal status of the OECD commentaries T2 - Conflict of norms in international tax law series, SN - 9789087220273 AV - K4475 .L44 2008 PY - 2008/// CY - Amsterdam PB - IBFD KW - Organisation for Economic Co-operation and Development KW - fast KW - Double taxation KW - Treaties KW - Interpretation and construction KW - Income tax KW - Law and legislation KW - Organisation de coop�eration et de d�eveloppement �economiques KW - eclas KW - Droit international KW - Interpr�etation des lois KW - Droit fiscal international KW - Fiscalit�e KW - Double imposition KW - Doppelbesteuerungsabkommen KW - gnd KW - Internationales Steuerrecht KW - Interpretation KW - Internationaal belastingrecht KW - gtt KW - Modelverdragen KW - OESO KW - Kongress KW - Leiden KW - 2006 KW - swd KW - Leiden (2006) N1 - Includes bibliographical references; Beyond legal bindingness; Pijl, Hans; ; p. 95-130; 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; General introduction; Douma, S; Engelen, F; ; p. 1-11; 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; Engelen, F; ; p. 51-72; Interpretation of tax treaties in accordance with the Commentaries on the OECD Model Tax Convention under the Vienna Convention on the Law of Treaties; Weiss, F; ; p. 131-152; Is there an obligation in international law of OECD member states to follow the Commentaries on the Model?; Ward, D.A; ; p. 73-93; Skating on thin ice? On the law of international organizations and the legal nature of the Commentaries on the OECD Model Tax Convention; Blokker, N; ; p. 13-27 N2 - 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 UR - 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 ER -