Articles liés à Squaring the Circle : The Role of the OECD Commentaries:...

Squaring the Circle : The Role of the OECD Commentaries: Interpretation of Tax Treaties between OECD and Non-OECD States - Couverture souple

Kinkladze, Dachi

 
9783659772474: Squaring the Circle : The Role of the OECD Commentaries: Interpretation of Tax Treaties between OECD and Non-OECD States
Couverture souple
ISBN 10 : 365977247X ISBN 13 : 9783659772474
Editeur : LAP LAMBERT Academic Publishing, 2015

Synopsis

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 commentaries for interpretation of DTAs concluded between Non-OECD and OECD states. In order to reach the above goal the legal status of the OECD Commentaries under public international law in particular the interrelation of the Commentaries with the Articles of 31 and 32 of the Vienna Convention is discussed. The great importance is attached to the case law analysis of the Non-OECD states to find out how the courts consider the Commentaries and to what extent they are bound with it. The work also triggers the problem of ambulatory and static interpretation of the Commentaries as well as the problem of using “foreign law” in different legal traditions.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

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 commentaries for interpretation of DTAs concluded between Non-OECD and OECD states. In order to reach the above goal the legal status of the OECD Commentaries under public international law in particular the interrelation of the Commentaries with the Articles of 31 and 32 of the Vienna Convention is discussed. The great importance is attached to the case law analysis of the Non-OECD states to find out how the courts consider the Commentaries and to what extent they are bound with it. The work also triggers the problem of ambulatory and static interpretation of the Commentaries as well as the problem of using “foreign law” in different legal traditions.

Biographie de l'auteur

Dachi Kinkladze is Deputy Head of International Relations Department at Georgia Revenue Service (Tax and Customs administration of Georgia) He Holds B.A. and M.A. degree in law, from Tbilisi State University and LLM degree in “European and International tax law” from Lund University. He is Guest lecturer of tax law at New Vision University, Georgia

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2015
Langue
anglais
ISBN 10 
365977247X
ISBN 13 
9783659772474
Reliure
Broché
Nombre de pages
52
Coordonnées du fabricant
non disponible
Personne responsable
KreGa Onlinehandel GmbH
4950000000000
info@krega-onlinehandel.de

Birkenweg 31
Brakel
33034
Allemagne