Revisiting and Reviewing “Reservations”, “Observations” and “Positions” to the OECD Model – Selected Provisions: OECD Member Countries

Paolo Arginelli, DI ECONOMIA E GIURISPRUDENZA FACOLTA', Michael Dirkis

Risultato della ricerca: Contributo in libroChapter

Abstract

The purpose of the contribution is twofold. First, it seeks to highlight this “flexibility” (i.e. the scope of the departures from the OECD Model and its Commentary) by means of broad statistical analyses on the reservations and observations recorded by the OECD member countries, as well as to investigate the possible causes and the (legal) effects thereof. Second, in light of this analysis, this contribution briefly explores the issues arising from the existence of observations and reservations.
Lingua originaleEnglish
Titolo della pubblicazione ospiteDepartures from the OECD Model and Commentaries
EditorGUGLIELMO MAISTO
Pagine135-184
Numero di pagine50
Stato di pubblicazionePubblicato - 2014

Keywords

  • Convenzioni per eliminare le doppie imposizioni
  • Modello OCSE e Commentario
  • Osservazioni
  • Riserve

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