The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties

National tax authorities can express their views in a variety of ways on how tax treaties should be interpreted. As a result, there are unilateral, bilateral and multilateral interpretive instruments that are not - or not necessarily - incorporated into an actual tax treaty, but are ""extr...

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Detalles Bibliográficos
Autor principal: Bossuyt, Jasper
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2022.
Colección:IBFD Doctoral Ser.
Temas:
Double taxation > Treaties.
International business enterprises > Taxation > Law and legislation.
Double taxation > Treaties
International business enterprises > Taxation > Law and legislation
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • IBFD Doctoral Series
  • Title
  • Copyright
  • Table of Contents
  • Foreword
  • Abbreviations
  • Chapter 1: General Introduction
  • 1.1. Preliminary observations
  • 1.2. Fundamental problem and relevance of the research project
  • 1.3. Research question
  • 1.4. State of the art
  • 1.5. Research hypothesis
  • 1.6. Research objective
  • 1.7. Scope of the research
  • 1.8. Methodology and structure of the research project
  • 1.9. Research questions
  • Part 1: Extrinsic Instruments
  • Chapter 2: Introduction to Part 1
  • Chapter 3: Model Conventions and Their Commentaries
  • 3.1. Purpose and role of the commentaries to model conventions
  • 3.1.1. Introduction
  • 3.1.2. League of Nations
  • 3.1.2.1. Brief history of the work of the League of Nations and its Fiscal Committee
  • 3.1.2.2. 1927 and 1928 model conventions
  • 3.1.2.3. 1933 and 1935 Model Conventions
  • 3.1.2.4. 1943 Mexico and 1946 London Model Conventions
  • 3.1.2.5. Interim conclusion
  • 3.1.3. Organisation for European Economic Co-operation (OEEC)
  • 3.1.3.1. Brief history of the work of the OEEC leading up to the Four Reports
  • 3.1.3.2. Objectives of the Fiscal Committee
  • 3.1.3.3. Methodology
  • 3.1.3.4. Deviations from the consensus article
  • 3.1.3.5. Legal foundation
  • 3.1.3.6. Interim conclusion
  • 3.1.4. Organisation for Economic Co-operation and Development (OECD)
  • 3.1.4.1. 1963 OECD Draft Double Taxation Convention on Income and Capital
  • 3.1.4.1.1. Objectives of the Fiscal Committee
  • 3.1.4.1.2. Methodology
  • 3.1.4.1.3. Legal foundation
  • 3.1.4.2. 1977-2017 Model Double Taxation Convention on Income and Capital
  • 3.1.4.2.1. Objectives of the Committee on Fiscal Affairs
  • 3.1.4.2.2. Methodology
  • 3.1.4.2.3. Legal foundation
  • 3.1.4.3. Interim conclusion
  • 3.1.4.4. Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
  • 3.1.5. Interim conclusion
  • 3.2. Types of commentaries
  • 3.2.1. Introduction
  • 3.2.2. League of Nations
  • 3.2.2.1. 1927-1928 Model Conventions
  • 3.2.2.1.1. Background to a term or provision
  • 3.2.2.1.2. Alternative provisions
  • 3.2.2.1.3. Description of a term or provision
  • 3.2.2.1.4. Purposive clarifications
  • 3.2.2.1.5. Examples of a term or provision
  • 3.2.2.1.6. Compelling clarifications
  • 3.2.2.1.7. Dissenting opinions
  • 3.2.2.2. 1933 and 1935 Model Conventions
  • 3.2.2.3. 1943 Mexico and 1946 London Drafts
  • 3.2.2.3.1. Background information on a term or provision
  • 3.2.2.3.2. Alternative provisions
  • 3.2.2.3.3. Descriptive clarifications
  • 3.2.2.3.4. Purposive clarifications
  • 3.2.2.3.5. Effects of a term or provision
  • 3.2.2.3.6. Examples of a term or provision
  • 3.2.2.3.7. Recommendatory clarifications
  • 3.2.2.3.8. Compelling clarifications
  • 3.2.3. Organisation for European Economic Co-operation
  • 3.2.3.1. Background information of a term or provision
  • 3.2.3.2. Alternative provisions

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