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The role of the OECD Commentary in tax treaty interpretation.

Published on 01 Jul 08 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The role of the OECD Commentary in the interpretation of tax treaties is disputed. According to the OECD Committee on Fiscal Affairs, changes to the OECD Commentary are normally applicable to the interpretation of tax treaties concluded before their adoption. This contribution analyzes how the OECD Commentary and related publications of the OECD Committee on Fiscal Affairs fit within the rules on treaty interpretation contained in the Vienna Convention on the Law of Treaties. Based on these rules, the relevance of amendments to the OECD Commentary for the interpretation of previously concluded tax treaties is discussed.

Author profiles:

Florian BRUGGER
Florian Brugger is research assistant at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business Administration
Current at July 2008

 
Michael LANG
Professor Dr Michael Lang is Head of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration and Director of the LL.M. Program in International Tax Law at this university. He is also Professorial Visiting Fellow at the Australian School of Taxation (ATAX), Faculty of Law, and Senior Fellow, Taxation Law and Policy Research Institute, Monash University, Australia.
Current at July 2008
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