A Modern Understanding of Article 31(3)(c) of the Vienna Convention (1969): A New Haunt for the Commentaries to the OECD Model?

Broekhuijsen, D.M.

A Modern Understanding of Article 31(3)(c) of the Vienna Convention (1969): A New Haunt for the Commentaries to the OECD Model?

Journal

Author

Broekhuijsen, D.M.

Country

International

Published Date

5 August 2013

Issue

Bulletin for International Taxation 2013 (Volume 67), No. 9

DOI

https://doi.org/10.59403/2chwwce

Document

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In this article, the author examines whether or not article 31(3)(c) of the Vienna Convention of the Law of Treaties (1969) may justify recourse to the OECD Commentary when interpreting tax treaties.

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A Modern Understanding of Article 31(3)(c) of the Vienna Convention (1969): A New Haunt for the Commentaries to the OECD Model?