OECD Commentaries under the Vienna Rules

Resource Information

The work OECD Commentaries under the Vienna Rules represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

OECD Commentaries under the Vienna Rules

Creator

• Nieminen, M

Subject

• OECD
• OECD Model Commentaries
• Vienna Convention on the Law of Treaties
• tax treaty
• treaty interpretation

Language

eng

Summary

The role of the Commentaries to the OECD Model Tax Convention in the interpretation of tax treaties is one of the most controversial issues in international taxation. This research analyses the relevance of the OECD Commentaries in tax treaty interpretation from the perspective of Articles 31-32 of the 1969 Vienna Convention on the Law of Treaties, which include generally applicable rules on treaty interpretation

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction