Squaring the Circle : The Role of the OECD Commentaries : Interpretation of Tax Treaties between OECD and Non-OECD States
Language: English
Published by LAP LAMBERT Academic Publishing, 2015
- Softcover
- New
Seller: AHA-BUCH GmbH, Einbeck, GermanyAHA-BUCH GmbH
AbeBooks seller since August 14, 2006
Condition: New
£ 31.72
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Add to basketItem description from seller
nach der Bestellung gedruckt Neuware - Printed after ordering - 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 # 9783659772474
- Title
- Squaring the Circle : The Role of the OECD Commentaries : Interpretation of Tax Treaties between OECD and Non-OECD States
- Author
- Dachi Kinkladze
- Publisher
- LAP LAMBERT Academic Publishing
- Publication year
- 2015
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 10
- 365977247X
- ISBN 13
- 9783659772474
- Item weight
- 96 grams
- Dimensions
- 220x150x4 mm
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