Dirk Broekhuijsen
Abstract
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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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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.
Key concepts: Convention, Law, Political science, Law and economics, Vienna Convention on the Law of Treaties, Sociology, International law, Public international law