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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

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Departures from the OECD Model and Commentaries: Reservations, Observations and Positions in EU law and tax treaties

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Edited by: Guglielmo Maisto

ISBN13: 9789087222482
Published: August 2014
Publisher: IBFD Publications BV
Country of Publication: The Netherlands
Format: Hardback
Price: £123.00



In stock.

Departures from the OECD Model and Commentaries, comprising the proceedings and working documents of an annual seminar held in Milan on 25 November 2013, is a detailed and comprehensive study of the reservations and observations made, and positions and alternative provisions taken in the OECD Model Convention and its Commentaries.

The book begins by considering the role and evolution and the legal status of the reservations, observations, positions and alternative provisions in the OECD Model Convention, and by giving an analysis of their relevance in treaty negotiations.

It then examines the role of the concepts enshrined in the OECD Model Convention in EU law and their relevance in the jurisprudence of the Court of Justice of the European Union. In addition, an analysis is made of the interaction between model conventions developed by certain OECD member countries and the OECD Model Convention.

Lastly, a review of selected reservations, observations and positions is performed.

Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions including Australia, Austria, Belgium, China, Germany, Italy, the Netherlands, Spain and the United States.

This book is essential reading for all those dealing with tax treaty issues and EU tax law.

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Subjects:
Taxation