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The Legal Status of the OECD Commentaries
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Authors: Sjoerd Douma
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Type: BOOK - Published: 2008 - Publisher: IBFD

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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 app
Squaring the Circle : The Role of the OECD Commentaries
Language: en
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Type: BOOK - Published: 2015-08-27 - Publisher: LAP Lambert Academic Publishing

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There are lots of debates concerning the exact role of OECD Commentaries in tax treaty interpretation process. The current work tries to asses the role of the c
Judicial Interpretation of Tax Treaties
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Type: BOOK - Published: 2016-10-28 - Publisher: Edward Elgar Publishing

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Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how dome
Model Tax Convention on Income and on Capital: Condensed Version 2017
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This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Conv
Departures from the OECD Model and Commentaries
Language: en
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Authors: International Bureau of Fiscal Documentation
Categories: Double taxation
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