The role of the Commentaries on the OECD Model in the tax treaty interpretation process

Journal
Author
Ward, D.A.
Country
OECD
Published Date
Issue
Bulletin for International Taxation 2006 (Volume 60), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The article discusses, among other things, the relationship between the Commentaries and the Vienna Convention, the importance of the intentions of the parties to a treaty, whether international law requires states to follow the Commentaries, the observations recorded on the Commentaries, and the use of later Commentaries.