Sökning: "legal status of Commentaries"
Hittade 3 uppsatser innehållade orden legal status of Commentaries.
1. Skatterättslig tolkning i ljuset av BEPS-åtgärderna
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : One of the most effective ways for states to raise revenue for their treasury is through taxation. This is even if the value creation takes place outside the country's borders. The problem is usually referred to as double taxation. As a consequence of this, from a micro perspective, uncertainty arises for taxpayers in cross-border transactions. LÄS MER
2. Squaring the Circle : The Role of the OECD Commentaries For the Interpretation of Tax Treaties Between the OECD and non-OECD States
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The thesis attempts to assess the role of the OECD Commentaries in tax treaty interpretation process concluded between Non-OECD and OECD states. In order to reach the goal of the thesis the thesis discusses the legal status of the OECD Commentaries under public international law, in particular the interrelation of the Commentaries with the Articles of 31 and 32 of the Vienna Convention. LÄS MER
3. State Responsibility during State Failure - a Question of Attribution and State Definition
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : The term 'failed states' is still new to the international society and has as such not yet received any legal status. Nevertheless, the concept of failed states does have legal implications on many fields of international law. The law of State Responsibility constitutes such a field. LÄS MER
