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  Miscellaneous 2008

The role of the OECD Commentary in tax treaty interpretation.

Source: Australian Tax Forum Journal Article

Published Date: 1 Jul 2008

 
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.
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