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Vol 23 No 5 May/June 2018

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Drafting Commercial Agreements

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Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary

ISBN13: 9781785365874
Published: October 2016
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: Hardback
Price: £195.00

In stock.

Judicial Interpretation of Tax Treaties is a detailed, comprehensive analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to the OECD Model Tax Convention on Income and on Capital.

Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value.

The book operates on two levels: Firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.

Key features:

  • A detailed and structured introduction to the main issues of tax treaties
  • Ideal for practitioners requiring a grounding in the functioning of tax treaty law
  • Concise summaries of the relevant issues, cases, and problems for each discrete chapter
  • Offers a basic ‘globalized’ handbook that is missing in the current literature about judicial application of tax treaties.
This comprehensive treatment of tax treaty law is a ready reference for tax practitioners, and an essential introduction for non-specialists. The book can also be used as a companion to courses in international taxation.

1. Scope of the Treaties
2. Residence for Treaty Purposes
3. Definition of Permanent Establishment
4. Business Profits and Associated Enterprises
5. Income from Immovable Property, Capital Gains, and Capital
6. Income from Equity and from Debt
7. Royalties
8. Income from Employment, Directors’ Fees, and Students
9. Entertainers and Sportspersons
10. Pensions and Government Service
11. Other Income and International Transport
12. Methods for Elimination of Double Taxation
13. Non-Discrimination
14. Mutual Agreement Procedure
15. Exchange of Information and Assistance in Collection