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Judicial Interpretation of Tax Treaties The Use of the OECD Commentary

Carlo Garbarino

Judicial Interpretation of Tax Treaties is a detailed 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 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.
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ABBREVIATIONS

Carlo Garbarino

ACT                  Advance Corporation Tax

Art.                    Article

Artt.                  Articles

CFA                  Committee on Fiscal Affairs

CIV                    Collective Investment Vehicle

Commentary    Commentary to Model Tax Convention on Income and on Capital (OECD 2014)

Convention      Model Tax Convention on Income and on Capital (OECD 2014)

CS                      Contracting State 

CSs                    Contracting States

EIG                     European Interest Group

FTC                   Foreign Tax Credit

LOB                   Limitation of Benefits

MAP                 Mutual Agreement Procedure

MFN                  Most-favoured Nation

Model               Model Tax Convention on Income and on Capital (OECD 2014)

PE                      Permanent Establishment

PEs                    Permanent Establishments

RC                     Residence-Country

RCs                   Residence-Countries

REIT                  Real Estate Investment Trust

SC                      Source-Country

SCI                    Societé Civile Immobilière

SCs                    Source-Countries

TIEA                 Model Tax Information Exchange Agreement

VCLT                 Vienna Convention on the Law of Treaties