The international public-law effectiveness principle and qualification conflicts 

Source: Weekblad voor Fiscaal Recht, WFR 2010/1024, p. 266-280 
Author(s): Lucas de Heer and Frank Pötgens 
8/27/2010 

   

In this article the authors look at the solution put forward in the OECD Commentary for qualification conflicts. The result of this solution would, in certain cases, require the country of residence to follow the qualification of the source state. The Netherlands has expressed reservations about these provisions contained in the OECD Commentary. The authors look in more detail at the distinction the OECD Commentary applies to qualification and interpretation conflicts. They argue that the Dutch reservation is incompatible with the international public-law effectiveness principle.  Keeping the current revision of treaty policy in mind, the authors advise dropping the reservation.

Originial title: Het internationaal publiekrechtelijke effectiviteitbeginsel en kwalificatieconflicten