@inbook{cbba3833046d421d856d5aa132b82aa7,
title = "Sources Of Law And Legal Methods In International Tax Law",
abstract = "This chapter provides an overview of the sources of international tax law and methods of application and interpretation of the applicable rules. Sources are diverse and spread over numerous laws and official documents. A categorization covers three pillars: domestic law, international law, and European law. As any branch of law, international tax law is subject to a hermeneutic approach. Being international law, the international rules on treaty interpretation apply. However, tax treaties contain a specific treaty interpretation provision which bridges the gap between international and domestic law. The application of this rule is still subject to debate and a common approach still needs the substantial efforts of the international (tax) community. Model conventions and their commentaries play an important role in the interpretation process although their legal status still needs clarification.",
keywords = "sources of international tax law, OECD Model Convention, tax treaties, EU law and international taxation, interpretation of tax treaties, commentary on the OECD Model Convention, mutual agreements, multilateral instrument (MLI)",
author = "Rainer Prokisch",
note = "Publisher Copyright: {\textcopyright} The Several Contributors 2023.",
year = "2023",
month = oct,
day = "23",
doi = "10.1093/oxfordhb/9780192897688.013.3",
language = "English",
isbn = "9780192897688",
series = "Oxford Handbooks",
publisher = "Oxford University Press",
pages = "45--64",
editor = "Florian Haase and Georg Kofler",
booktitle = "The Oxford Handbook of: International Tax Law",
address = "United Kingdom",
}