Departures from the OECD Model and Commentaries : reservations, observations and positions in EU law and tax treaties

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.