Books and Articles

31-12-2008 - The Mutual Agreement Procedure (Art. 25 OECD MC) - A tool to overcome interpretation problems?

In international treaty practice, mutual agreements on the interpretation of treaty terms are playing a more and more important rule. The use of the MAP is expressly recommended in the OECD MC in particular situations concerning with double taxation. The structure and the functions of Art. 25 OECD MC are dealt with in section III. Unfortunately, as will be shown in section IV, more questions will be raised than solved as most of the problems appear to have never been arisen, or if they have arisen, have not been the subject of any official published report. The OECD performs good offices in this regard by contributing to the development of appropriate rules (section V). Finally, section VI compares the legal and economic features of the MAP and of arbitration, highlighting the rule of the new compulsory procedure in the 2008 version of the OECD model.

LOMBARDO M., The Mutual Agreement Procedure (Art. 25 OECD MC) - A tool to overcome interpretation problems?, in Michael Lang (ed.), Fundamental Issues and Practical Problems in Tax Treaty Interpretation, Wien, 2008.


 

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