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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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TABLE OF LEGISLATION

Carlo Garbarino

OECD Model Tax Convention on Income and on Capital, Convention/Model I.01, I.03, I.07, I.08, I.09, I.11, I.17, I.18

Art. 1 1.011.124, 8.06, 13.22, 15.08, 15.94, 15.95

Art. 1 § 2 7.55

Art. 1 § 2 b) 1.20

Art. 2 1.125–1.144, 5.68, 13.121, 15.08, 15.15, 15.94, 15.95, 15.99

Art. 2 § 1 1.125–1.126, 1.127

Art. 2 § 2 1.125, 1.127–1.144, 4.39

Art. 2 § 3 1.125, 1.145

Art. 2 § 4 1.125, 1.146–1.149

Art. 3 Ch. 1

Art. 3 § 1 2.58

Art. 3 § 1 a) 1.01, 1.02

Art. 3 § 1 b) 1.01, 1.02

Art. 3 § 1 g) 13.23

Art. 3 § 2 I.43, I.52, I.53, I.59, I.60, I.62, I.65, I.72, I.75, I.86, 2.36, 4.68, 4.76, 4.95, 4.106, 5.24, 5.75, 6.17, 8.05, 9.09, 9.15, 10.34, 11.14, 11.28

Artt. 4–18 5.80

Art. 4 I.48, I.55, 1.01, 1.20, Ch. 2, 5.36, 8.24, 12.03, 12.04, 12.07

Art. 4 § 1 I.19, 1.01, 1.11, 2.01–2.17, 2.19, 2.25, 2.27, 2.37, 2.47, 2.50, 2.52, 2.53, 2.58, 12.03

Art. 4 § 2 1.03, 2.02, 2.18–2.52, 12.03, 14.06

Art. 4 § 2 a) first sentence 2.27–2.36

Art. 4 § 2 a) second sentence I.48, 2.37–2.46

Art. 4 § 2 b) 2.47–2.49

Art. 4 § 2 c) 2.50–2.51

Art. 4 § 2 d) 2.52

Art. 4 § 3 2.53–2.70, 12.03

Art. 4 § 3 b) 3.41, 7.27

Art. 4 § 4 h 3.26

Art. 5 I.63, Ch. 3, 4.01, 14.06

Art. 5 § 1 3.57, 3.72, 3.107

Art. 5 § 2 3.35–3.42, 3.72

Art. 5 § 3 3.43–3.51, 3.54, 3.107

Art. 5 § 3 a) 3.58

Art. 5 § 3 d) 3.61

Art. 5 § 4 3.52–3.71, 3.107, 3.111

Art. 5 § 4 e) 3.52

Art. 5 § 4 f) 3.70

Art. 5 § 5 I.88, 3.72–3.86, 3.87, 3.89, 3.111

Art. 5 § 6 3.73, 3.87–3.103, 3.111

Art. 5 § 7 3.104–3.108

Artt. 6–20 4.164, 11.04

Artt. 6–21 1.28

Art. 6 4.25, 4.90, Ch. 5, 5.16, 5.68, 5.75

Art. 6 § 1 4.88, 4.90, 5.01–5.07, 5.13, 5.15, 10.78, 11.56

Art. 6 § 2 4.79, 5.08–5.12, 11.49

Art. 6 § 3 4.88, 4.90, 5.13–5.14, 5.15

Art. 6 § 4 4.61, 4.85, 4.87, 4.88–4.92, 5.15–5.21

Art. 7 1.124, 3.01, 3.02, Ch. 4, 5.08, 5.16, 5.68, 6.35, 7.07, 8.06, 8.25, 8.29–8.30, 8.55, 8.64, 9.02, 9.03, 9.04, 9.18, 9.33–9.35, 9.39, 9.45, 9.50, 9.53, 11.01, 11.13

Art. 7 § 1 4.01–4.12, 4.14, 12.07

Art. 7 § 2 4.02, 4.04, 4.06, 4.13–4.34, 4.36, 4.42, 4.58, 13.70

Art. 7 § 3 4.13, 4.29, 4.30, 4.35–4.45

Art. 7 § 4 4.04, 4.06, 4.33, 4.46–4.97, 4.98

Art. 7 § 5 4.34

Art. 7 § 6 4.34

Art. 7 § 66 4.36

Art. 8 5.53, Ch.11

Art. 8 § 1 11.62–11.78, 11.80, 11.84, 12.08

Art. 8 § 2 11.79–11.81, 12.08

Art. 8 § 3 5.91, 11.82–11.83

Art. 8 § 4 11.84

Art. 9 Ch. 4, 7.79, 13.05, 14.06

Art. 9 § 1 4.140–4.159, 13.94

Art. 9 § 2 4.41, 4.165–4.170

Art. 10 1.40, 1.58, 4.47, 4.56, 4.80, r.81, 5.72, Ch. 6, 11.07, 11.12, 12.16, 12.29, 12.44, 12.69, 12.70

Art. 10 § 1 4.62, 6.01–6.05, 6.35

Art. 10 § 2 4.62, 6.06–6.15, 6.35, 6.62, 12.57, 12.75, 13.82, 13.83

Art. 10 § 3 6.16–6.34

Art. 10 § 4 4.52, 4.54, 4.56, 4.57, 4.61, 4.62, 6.35, 13.82

Art. 10 § 5 4.79–4.86, 6.36–6.50, 6.88

Art. 11 1.40, 1.58, 4.56, 4.80, 4.81, 4.160, 4.164, 5.08, 5.74, Ch 6, 11.07, 11.12, 12.16, 12.29, 12.69, 12.70

Art. 11 § 1 6.51–6.57, 6.74

Art. 11 § 2 6.58–6.62, 12.44, 12.57, 12.75

Art. 11 § 3 I.63, 4.52, 6.63–6.72

Art. 11 § 4 4.54, 4.56, 4.57, 4.61, 4.63–4.68, 4.79–4.86, 6.73

Art. 11 § 5 4.162, 6.74–6.90, 11.60

Art. 11 § 6 4.160–4.165, 6.91, 13.94, 14.06

Art. 12 1.40, 1.58, 4.56, 4.80, 4.81, 4.160, Ch. 7, 9.18, 9.36, 11.07, 11.12

Art. 12 § 1 1.109, 4.69, 7.01–7.14, 7.78, 12.07

Art. 12 § 2 I.21, 4.52, 7.15–7.77, 9.62

Art. 12 § 3 4.54, 4.56, 4.57, 4.61, 4.69–4.70, 4.79–4.86, 7.01, 7.17, 7.78

Art. 12 § 4 4.160, 7.79, 13.94, 14.06

Art. 12 §§ 12–17 7.51

Art. 13 I.46, Ch. 5, 8.54, 11.07, 11.12

Art. 13 § 1 4.71, 5.47–5.51, 5.57

Art. 13 § 2 4.71–4.72, 4.85, 5.52, 5.53, 5.57, 12.36, 12.42

Art. 13 § 3 5.53, 5.54, 5.57, 12.08, 12.36, 12.42

Art. 13 § 4 I.58, 5.35, 5.38, 5.49, 5.50, 5.54–5.56, 5.57, 5.74

Art. 13 § 5 5.49, 5.50, 5.53, 5.55, 5.57–5.74, 12.07, 12.36, 12.42

Art. 14 3.02, 8.56, 9.39, 9.40–9.41, 10.90, 11.07, 11.12

Arts.15–18 4.61

Art. 15 I.15, 1.124, 4.87, 4.93–4.97, r5.74, Ch. 8, 9.01, 9.03, 9.04, 9.39, 9.42–9.45, 9.46, 9.47, 9.50, 10.11–10.20, 10.90–10.93, 11.07, 11.12, 11.18–11.23, 12.04, 12.15

Art. 15 § 1 8.01–8.13, 8.14, 8.15, 8.20, 8.25, 12.07

Art. 15 § 2 8.14–8.46, 9.02, 9.18, 9.45, 12.07, 14.06

Art. 15 § 2 a) 8.15

Art. 15 § 2 b) 8.21, 8.24

Art. 15 § 2 c) 8.25, 8.26, 8.29

Art. 15 § 3 8.47–8.49

Art. 16 4.87, 4.93–4.97, 5.74, Ch. 8, 10.90–10.93, 11.07, 11.12, 11.24–11.30

Art. 16 § 1 8.50–8.58

Art. 17 4.87, 4.93–4.97, 9.01, 9.03, 9.04, 9.08, 9.11, 9.12, 9.13, 9.18, 9.19–9.32, 9.34, 9.37, 9.38, 9.39–9.49, 9.72, 9.74, 10.90–10.93

Art. 17 § 1 4.96, 9.01–9.49, 9.52, 9.61, 9.62, 9.66, 9.71–9.72

Art. 17 § 2 1.40, 1.124, 9.02, 9.26, 9.50–9.80

Arts. 18–19 11.31–11.33

Art. 18 4.87, 4.93–4.97, 8.01, 8.02, 8.06, 9.39, 9.46, Ch. 10, 11.07, 11.12

Art. 18 § 1 10.01–10.26, 10.33, 10.45, 12.07

Art. 18 § 2 10.33, 10.34, 10.35

Art. 19 8.01, 8.02, 8.06, 9.39, 9.47–9.48, Ch. 10, 11.07, 11.12

Art. 19 § 1 8.11, 10.63, 10.64, 10.77, 10.79, 10.88

Art. 19 § 1 a) 10.64, 10.65, 10.76, 10.80, 10.88, 12.08

Art. 19 § 1 b) 10.64, 10.65, 10.80, 10.88, 10.89, 12.07

Art. 19 § 2 10.01, 10.05, 10.30, 10.31, 10.43, 10.63, 10.77, 10.79, 10.89

Art. 19 § 2 a) 10.64, 10.65, 10.76, 10.80, 10.85, 10.89, 12.08

Art. 19 § 2 b) 10.64, 10.65, 10.80, 12.07

Art. 19 § 3 10.90–10.93

Art. 20 Ch. 8, 11.07, 11.12, 11.34

Art. 20 § 1 8.59–8.65

Art. 21 I.72, 1.58, 4.56, 4.84, 4.85, 4.164, 5.68, 6.42, 10.41, 10.44, Ch. 11

Art. 21 § 1 I.72, 4.73, 4.75, 4.76, 4.79, 4.84, 4.85, 4.86, 5.01, 8.06, 8.57, 8.65, 11.01, 11.03, 11.05, 11.06, 11.07–11.48, 11.49, 11.50, 11.53, 11.55–11.57, 11.58, 11.60, 12.07

Art. 21 § 2 4.52, 4.54, 4.56, 4.57, 4.61, 4.73–4.97, 4.164, 6.35, 6.84, 11.01, 11.03, 11.06, 11.49–11.51, 11.58–11.61, 12.11

Art. 21 § 21 12.17

Art. 22 Ch. 5

Art. 22 § 1 5.75–5.79

Art. 22 § 2 4.85, 5.80–5.90, 12.08

Art. 22 § 3 5.53, 5.91

Art. 22 § 4 5.57, 5.91, 5.92–5.93, 12.08

Art. 23 § 3 12.63

Arts. 23A–23B § 2 12.16

Art. 23A I.63, 4.14, 4.17, 4.24, 4.35, 4.36, 4.39, 4.45, 4.78, 6.52, 6.62, 8.46, 11.50, Ch. 12

Art. 23A § 1 4.115, 12.44, 12.45, 12.54–12.68, 12.71, 12.75

Art. 23A § 2 10.35, 12.29, 12.54, 12.57, 12.69–12.70, 12.80

Art. 23A § 3 12.54, 12.71–12.74, r2.109

Art. 23A § 4 12.44–12.45, 12.46, 12.49, 12.50, 12.57, 12.75–12.77

Art. 23B I.63, 4.14, 4.17, 4.24, 4.35, 4.36, 4.39, 4.45, 6.52, 6.62, 8.46, 11.50, Ch. 12

Art. 23B § 1 12.78–12.108

Art. 23B § 2 12.109–12.110

Art. 24 I.63, 4.155, Ch. 13

Art. 24 § 1 13.05, 13.06, 13.19, 13.21, 13.22–13.60

Art. 24 § 2 13.21, 13.61–13.63

Art. 24 § 3 4.26, 12.18, 13.19, 13.21, 13.64–13.92

Art. 24 § 4 6.53, 13.21, 13.93–13.100

Art. 24 § 5 13.21, 13.95, 13.101–13.120, 13.121

Art. 24 § 6 13.121

Art. 25 I.59, I.61, 4.38, 4.166, Ch. 14

Art. 25 § 1 8.46, 14.01, 14.02, 14.03, 14.05–14.23, 14.51, 14.55

Art. 25 § 2 14.24–14.41, 14.46

Art. 25 § 3 I.59, 14.02, 14.42–14.44, 14.55

Art. 25 § 4 14.45

Art. 25 § 5 14.11, 14.22, 14.41, 14.46–14.58, 15.67

Art. 26 15.01–15.92, 15.93

Art. 26 § 1 15.05, 15.08–15.33, 15.34, 15.51, 15.66

Art. 26 § 2 15.05, 15.34–15.46, 15.51, 15.66

Art. 26 § 3 15.05, 15.47–15.72, 15.74, 15.77, 15.79, 15.81, 15.87–15.88

Art. 26 § 3 c) 15.66

Art. 26 § 4 15.05, 15.73–15.78

Art. 26 § 5 15.05, 15.70, 15.78, 15.79–15.92

Art. 26 § 5 a), b) 15.50

Art. 26 § 5 c) 15.50, 15.69

Art. 27 15.93–15.119

Art. 27 § 1 5.24, 15.93, 15.94–15.98

Art. 27 § 2 15.93, 15.99–15.100

Art. 27 § 3 15.93, 15.97, 15.98, 15.101–15.108, 15.113

Art. 27 § 4 15.93, 15.97, 15.109–15.111, 15.113, 15.116

Art. 27 § 5 15.93, 15.112–15.113

Art. 27 § 6 15.93, 15.114

Art. 27 § 7 15.93, 15.115–15.116, 15.117

Art. 27 § 7 a) 15.115

Art. 27 § 7 b) 15.115, 15.116

Art. 27 § 8 15.93, 15.117–15.119

Art. 27A 11.75

Art. 28 10.66

League of Nations, Model Tax Convention, 1928 I.01

Mexico-US TIEA 15.13, 15.33

Model Treaty of Mexico (1943) I.01

Model Treaty of London (1946) I.01

New York Convention relating to the status of stateless persons (1954)

Art. 1§ 1 13.63

Art. 29 13.62

OECD Draft Convention 1963 7.25, 9.72, 11.13

OECD Model Convention and Commentaries, 1977 I.03, I.82, 7.25, 8.59, 9.72, 11.13, 13.91, 15.11

OECD Model Convention, 1992 I.03, 15.09

Organisation for European Economic Co-operation (OEEC), Recommendation concerning double taxation, 25 February 1955 I.01

Vienna Convention on the Law of Treaties (VCLT) I.79, I.87, 14.43

Art. 3 4.06

Art. 3 § 3 4.161

Art. 27 14.09

Arts. 31–33 I.52, I.53, I.55, 2.11

Art. 31 I.54, I.64, I.76, I.77, 1.145, 1.147

Art. 31 § 1 I.54, 1.129

Art. 31 § 2 I.54, I.59, I.82, I.86

Art. 31 § 2 a) I.78

Art. 31 § 2 b) I.78

Art. 31 § 3 I.54, I.66, I.67, I.69, I.84, I.86

Art. 31 § 3 a) I.78

Art. 31 § 3 c) I.84, I.86

Art. 31(4) I.64

Art. 32 I.54, I.64, I.76, I.77

Art. 32 § 1 I.66, I.67, I.68, I.69, I.85, I.86

EUROPEAN UNION LEGISLATION

 

EU Treaty, Art. 18 13.03

EU Arbitration Directive 14.19

EU Merger Directive 13.53

EU Parent-Subsidiary Directive 1.84

NATIONAL LEGISLATION

 

Canada

Charter of Rights and Freedoms 15.94

France

Code Général des Impôts, Art. 57 4.151

United States of America

Constitution, Fourth and Fifth Amendments 15.39

Anti-Injunction Act (IRC § 7421) 14.15

Declaratory Judgment Act (28 US Code § 2201) 14.15

Foreign Sovereign Immunity Act (Title 28, US Code, Section 1604) 14.04

IRC

s 482 4.149

s 901 12.82, 12.83

s 911 12.87, 13.18

Treasury Regulations 12.82

§ 1.897–1(d)(2)(ii)(A) 5.09