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

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.