Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
Although intended primarily for domestic audience, AUC Iuridica is useful also for foreign experts, who can take advantage of summaries in foreign languages (English, German and French) and key words, which are systematically added to the main articles and essays.
The published articles are subject to peer reviews. If necessary, reviewed texts are sent back to the author for revision.
AUC Iuridica accepts contributions from any contributor on any current legal topic.
The journal is registered in the Czech National Bibliography (kept by the National Library of the Czech Republic) and in the Index to Foreign Legal Periodicals (kept by the American Association of Law Libraries).
The journal is archived in Portico.
–––
We are pleased to inform you that the journal Acta Universitatis Carolinae Iuridica was the first journal of the Faculty of Law of Charles University to be included in the prestigious international database SCOPUS. This Elsevier database is the largest abstract and citation database of peer-reviewed literature in the world. The editors of the journal expect from the inclusion in the elite SCOPUS database not only an increase in the readership of the journal, but also an increase in interest in the publication of papers by both Czech and foreign authors.
AUC IURIDICA, Vol 68 No 4 (2022), 29–42
Impact of Changing the Content of the OECD Commentaries to the OECD Model Convention on the Interpretation of a Double Taxation Convention – between Interpretive Dynamism and Unacceptable Change
Wojciech Morawski
DOI: https://doi.org/10.14712/23366478.2022.44
published online: 09. 12. 2022
abstract
This article deals with whether the most recent version of the OECD Commentary should be used when interpreting a double taxation convention or the version that was in force at the time the tax treaty was concluded. The author generally prefers the second position. He rejects the dynamic interpretation of the tax treaty because of the risk of violating democratic standards, inter alia, the decisive role of the parliament in the process of creating tax law.
keywords: OECD; double taxation convention; OECD Commentaries
references (40)
1. AVERY JONES, J. The Binding Nature of the OECD Commentaries from the UK Point of View. In: DOUMA, S. - ENGELEN, F. (eds.). The Legal Status of the OECD Commentaries. Amsterdam: IBDF, 2008, p. 161.
2. BIZIOLI, G. Tax Treaty Interpretation in Italy. In: LANG, M. (ed.). Tax Treaty Interpretation. The Hague - London - Boston, Wien: Kluwer Law International, Linde Verlag, 2001, pp. 217-219.
3. BLOKKER, N. Skating on Thin Ice?: On the Law of International Organizations and the Legal Nature of the Commentaries on the OECD Model Tax Convention. In: DOUMA, S. - ENGELEN, F. (eds.). The Legal Status of the OECD Commentaries. Amsterdam: IBDF, 2008
4. Cudd Pressure Control Inc. v. Canada, A-369-95. In: Federal Court of Appeal Decisions [online]. 1997 [cit. 2022-07-10]. Available at: http://decisions.fca-caf.gc.ca/en/1998/a-369-95_6778/a-369-95.html.
5. DE BROE, L. L'usage du commentaire OECD et autres instrument extrinséques pour l'inteprétation des conventions de double imposiotion belges. In: TRAVERSA, E. - DECKERS, V. Liber Amicorum Jacques Autenne: promenades sous les portiques de la fiscalité. Bruxelles: Bruylant, 2010, p. 468.
6. DÖRR, O. - SCHMALENBACH, K. (eds.). Vienna Convention on the Law of Treaties: a Commentary. 2nd ed. Berlin: Springer, 2018. CrossRef
7. DOUMA, S. - ENGELEN, F. (eds.). The Legal Status of the OECD Commentaries. Amsterdam: IBFD, 2008, pp. 13-28.
8. ELLIS, M. The Influence of the OECD Commentaries on Treaty Interpretation: Respons to Prof. Dr. Klaus Vogel. IBFD Bulletin. 2000, No. 12, p. 618.
9. ERASMUS-KOEN, M. - KOEN, F. - DOUMA, S. Legal Status of the OECD Commentaries - In Search of the Holy Grail of International Law. Bulletin for International Taxation. 2007, Vol. 61, No. 8, pp. 339-352.
10. GARBARINO, C. Judicial Interpretation of Tax Treaties: the Use of the OECD Commentary. Cheltenham: Edward Elgar Publishing, 2016. CrossRef
11. HEBER, C. - STERNBERG, CH. Legal Interpretation of Tax Law: Germany. In: VAN BRADERODE, R. F. - KREVER, R. (eds.). Legal Interpretation of Tax Law. Alphen aan den Rijn: Kluwer Law International, 2014.
12. HELMINEN, M. Tax Treaty Interpretation in Finland. In: LANG, M. (ed.). Tax Treaty Interpretation. The Hague - London - Boston, Wien: Kluwer Law International, Linde Verlag, 2001, p. 83.
13. Judgment of the Tribunal Supremo of 25 March 2010, STS 1861/2010, resurso no 9020/2005, in Oracle Iberica SRL. International Tax Law Reports. 2010, Vol. 13, pp. 164-190.
14. Lamesa Holdings BV v Commissioner of Taxation [1997] FCA 134 (4 March 1997). In: Federal Court of Australia [online]. 1997 [cit. 2022-07-10]. Available at: http://www.austlii.edu.au/cgi-bin/sinodisp/au/cases/cth/FCA/1997/134.html?stem=0&synonyms=0&query=lamesa.
15. LANG, M. How Significant Are the Amendments of the OECD Commentary Adopted After the Conclusion of a Tax Treaty? Diritto e Pratica Tributaria Internazionale. 2002, No. 1, p. 7.
16. LANG, M. Later Commentaries of the OECD Committee on Fiscal Affairs, Not to Affect the Interpretation of Previuosly Concluded Tax Treaties. Intertax. 1997, Vol. 25, No. 1, p. 8. CrossRef
17. LANG, M. - BRUGGER, F. The Role of the OECD Commentary in Tax Treaty Interpretation. Australian Tax Forum. 2008, No. 23, p. 102.
18. METZLER, V. E., Austria. In: MAISTO, G. (ed.). Court and Tax treaty Law. Amsterdam: IBFD, 2007.
19. MAISTO, G. (ed.). Court and Tax treaty Law. Amsterdam: IBFD, 2007.
20. MAISTO, G. The Observations on the OECD Commentaries in the Interpretation of Tax Treaties. Bulletin for International Fiscal Documentation. 2005, Vol. 59, No. 1, pp. 14-19.
21. MALICKA, M. - ZALASIŃSKI, A. The Role of the Official Commentary on the OECD Model Convention in the Interpretation of Double Taxation Conventions Based on the Model. Tax Law Quarterly. 2005, No. 4, p. 99.
22. Model Tax Convention on Income and on Capital (MC OECD) [online]. [cit. 2022-08-20]. Available at: https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version_20745419 / Modelowa konwencja w sprawie podatku od dochodu i majątku. Warsaw: Wolters Kluwer Polska / Modelová smlouva o zamezení dvojího zdanění příjmů a majetku: stručná verze. Translated by NERUDOVÁ, D. - ŠIMÁČKOVÁ, K. Prague: Wolters Kluwer ČR, 2009.
23. MORAWSKI, W. Dopuszczalność odwoływania się przy wykładni umowy o unikaniu podwójnego opodatkowania do Komentarza OECD późniejszego niż interpretowana umowa. Wyrok Federal Court of Appeal (Kanada) z dnia 15 października 1998 r. w sprawie Cudd Pressure Control Inc v. The Queen FCA-369-95. Przegląd Podatkowy. 2011, No. 8.
24. MORAWSKI, W. Interpretacje prawa podatkowego i celnego - stabilność i zmiana. Warsaw: Wolters Kluwer Polska, 2012.
25. MORAWSKI, W. Metody wykładni umów o unikaniu podwójnego opodatkowania - znaczenie Modelu Konwencji OECD i Modelu Konwencji ONZ. Przegląd Podatkowy. 2011, No. 7, p. 56.
26. MORAWSKI, W. Wykorzystanie Komentarza OECD w procesie wykładni umów o unikaniu podwójnego opodatkowania w orzecznictwie sądów administracyjnych w Republice Czeskiej. Zeszyty Naukowe Sądownictwa Administracyjnego. 2022, Vol. 102, No. 4, pp. 167-169.
27. <bez popisu> CrossRef
28. PERROT, T. France. In: MAISTO, G. (ed.). Court and Tax treaty Law. Amsterdam: IBFD, 2007, p. 240-241.
29. PROKISCH, R. in: Klaus Vogel on Double Taxation Conventions. London: 1997, pp. 44-45.
30. REIMER, E. Tax Treaty Interpretation in Germany. In: LANG, M. (ed.). Tax Treaty Interpretation. The Hague - London - Boston, Wien: Kluwer Law International, Linde Verlag, 2001, p. 119-152.
31. SHARKEY, N. C. China's Tax Treaties and Beneficial Ownership: Innovative Control of Treaty Shopping or Inferior Law-Making Damaging to International Law? Bulletin for International Taxation. 2011, Vol. 65, No. 12, p. 658.
32. SOLER ROCH, M. T. - RIBES RIBES, A. Tax Treaty Interpretation in Spain. In: LANG, M. (ed.). Tax Treaty Interpretation. The Hague - London - Boston, Wien: Kluwer Law International, Linde Verlag, 2001, pp. 309-311.
33. Sumner v. The Queen, 98-1222-IT-G, 98-1410-IT-G. In: Tax Court of Canada Judgments [online]. 1999 [cit. 2022-07-10]. Available at: http://decision.tcc-cci.gc.ca/en/1999/1999tcc981222/1999tcc981222.html.
34. STEENKAMP, L.-A. The Use of the Model Tax Convention as an Interpretative Aid: the Static vs Ambulatory Approach Debate Considered from a South African Perspective. Journal of Economic and Financial Sciences. 2017, Vol. 10, No. 2, p. 200. CrossRef
35. THURONYI, V. - BROOKS, K. - KOLOZS, B. Comparative Tax Law. Alphen aan den Rijn: Kluwer Law International, 2016.
36. Vienna Convention on the Law of Treaties [online]. United Nations, Treaty Series, Vol. 1155, 2005 [cit. 2022-08-20]. Available at: https://legal.un.org/ilc/texts/instruments/english/conventions/1_1_1969.pdf.
37. VOGEL, K. The Influence of the OECD Commentaries on Treaty Interpretation. Bulletin for International Fiscal Documentation. 2000, No. 12, p. 615.
38. VOGEL, K. - PROKISCH, R. General Report. In: Cahiers de Droit Fiscal International. Studies on International Fiscal Law by the IFA. Vol. LXXVIIIa: Interpretation of Double Taxation Conventions. The Hague: Kluwer Law and Taxation Publishers, 1993.
39. WATTEL, P. J. - MARRES, O. The Legal Status of the OECD Commentary and Static or Ambulatory Interpretation of Tax Treaties. European Taxation. 2003, Vol. 43, No. 7, p. 223.
40. WILK, M. Międzynarodowy wynajem siły roboczej a zjawisko nadużycia umów o unikaniu podwójnego opodatkowania. Przegląd Podatkowy. 2014, No. 6, pp. 34-40.
Impact of Changing the Content of the OECD Commentaries to the OECD Model Convention on the Interpretation of a Double Taxation Convention – between Interpretive Dynamism and Unacceptable Change is licensed under a Creative Commons Attribution 4.0 International License.
230 x 157 mm
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478
