Squaring the Circle : The Role of the OECD Commentaries

Language: English

Published by LAP LAMBERT Academic Publishing Aug 2015, 2015

365977247X / 9783659772474

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Softcover

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This item is printed on demand - Print on Demand Titel. 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.VDM Verlag, Dudweiler Landstraße 99, 66123 Saarbrücken 52 pp. Englisch.

Seller Inventory # 9783659772474

Title
Squaring the Circle : The Role of the OECD Commentaries
Author
Dachi Kinkladze
Publisher
LAP LAMBERT Academic Publishing Aug 2015
Publication year
2015
Condition
Neu
Binding
Taschenbuch
Language
English
ISBN 10
365977247X
ISBN 13
9783659772474
Item weight
96 grams
Dimensions
220x150x4 mm

buchversandmimpf2000

Emtmannsberg, BAYE, Germany

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