000			05229cam a22007214a 4500
999			_c5754 _d5754
001			ocn226396138
003			TZ-ArACH
005			20200814235544.0
008			090303s2008 ne b 000 0 eng c
010			_a 2009287383
020			_a9789087220273
020			_a9087220278
029	1		_aAU@ _b000043026686
029	1		_aAU@ _b000043026708
029	1		_aCDX _b9727481
029	1		_aDEBBG _bBV023250654
029	1		_aNZ1 _b12362144
029	1		_aOHX _bhar085014959
035			_a(OCoLC)226396138
040			_aEYW _beng _cEYW _dDLC _dYDXCP _dOHX _dNLGGC _dNDL _dCDX _dDEBBG _dOCL _dOCLCO _dBEDGE _dOCLCQ _dOCLCF _dOCLCQ _dOCLCO _dNLBFD _dOCLCA _dSXB
042			_apcc
049			_aTZAA
050	0	0	_aK4475 _b.L44 2008
245	0	4	_aThe legal status of the OECD commentaries / _ceditors, Sjoerd Douma and Frank Engelen.
260			_aAmsterdam : _bIBFD, _c�2008.
300			_ax, 272 pages ; _c24 cm.
490	1		_aConflict of norms in international tax law series, _x1875-872X ; _vv. 1
504			_aIncludes bibliographical references.
505	0		_aBeyond legal bindingness / _rPijl, Hans _g; p. 95-130
505	0		_aConference 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		_aGeneral introduction / _rDouma, S. _rEngelen, F. _g; p. 1-11
505	0		_aHow "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 / _rEngelen, F. _g; p. 51-72
505	0		_aInterpretation of tax treaties in accordance with the Commentaries on the OECD Model Tax Convention under the Vienna Convention on the Law of Treaties / _rWeiss, F. _g; p. 131-152
505	0		_aIs there an obligation in international law of OECD member states to follow the Commentaries on the Model? / _rWard, D.A. _g; p. 73-93
505	0		_aSkating on thin ice? On the law of international organizations and the legal nature of the Commentaries on the OECD Model Tax Convention / _rBlokker, N. _g; p. 13-27
520			_aSince 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	2	0	_aOrganisation for Economic Co-operation and Development.
610	2	7	_aOrganisation for Economic Co-operation and Development. _2fast
650		0	_aDouble taxation _vTreaties _xInterpretation and construction.
650		0	_aIncome tax _xLaw and legislation _xInterpretation and construction.
650		7	_aOrganisation de coop�eration et de d�eveloppement �economiques. _2eclas
650		7	_aDroit international. _2eclas
650		7	_aInterpr�etation des lois. _2eclas
650		7	_aDroit fiscal international. _2eclas
650		7	_aFiscalit�e. _2eclas
650		7	_aDouble imposition. _2eclas
650		7	_aDouble taxation. _2fast
650		7	_aIncome tax _xLaw and legislation _xInterpretation and construction. _2fast
650		7	_aDoppelbesteuerungsabkommen _2gnd
650		7	_aInternationales Steuerrecht _2gnd
650		7	_aInterpretation _2gnd
650		7	_aInternationaal belastingrecht. _2gtt
650		7	_aModelverdragen. _2gtt
650		7	_aOESO. _2gtt
655		4	_aKongress _zLeiden _y2006.
655		7	_aKongress. _2swd
655		7	_aLeiden (2006) _2swd
700	1		_aDouma, Sjoerd.
700	1		_aEngelen, F. A.
830		0	_aConflict of norms in international tax law series ; _vv. 1.
856	4	1	_3Table of contents _uhttp://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016436033&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
942			_2lcc _cBOOK