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

 
9783659772474: Squaring the Circle : The Role of the OECD Commentaries: Interpretation of Tax Treaties between OECD and Non-OECD States
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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 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.

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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

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Book Description Condition: New. Publisher/Verlag: LAP Lambert Academic Publishing | Interpretation of Tax Treaties between OECD and Non-OECD States | 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. | Format: Paperback | Language/Sprache: english | 86 gr | 220x150x3 mm | 52 pp. Seller Inventory # K9783659772474

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Book Description LAP Lambert Academic Publishing, United States, 2015. Paperback. Condition: New. Language: English . Brand New Book ***** Print on Demand *****.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. Seller Inventory # AAV9783659772474

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Book Description LAP Lambert Academic Publishing Sep 2015, 2015. Taschenbuch. Condition: Neu. Neuware - 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. 52 pp. Englisch. Seller Inventory # 9783659772474

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Book Description LAP Lambert Academic Publishing Sep 2015, 2015. Taschenbuch. Condition: Neu. Neuware - 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. 52 pp. Englisch. Seller Inventory # 9783659772474

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Book Description LAP Lambert Academic Publishing Sep 2015, 2015. Taschenbuch. Condition: Neu. This item is printed on demand - Print on Demand Neuware - 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. 52 pp. Englisch. Seller Inventory # 9783659772474

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