TAX TREATY MONITOR - THE JUDICIARY AND THE OECD MODEL TAX CONVENTION AND ITS COMMENTARIES - In this article, the author examines the influence of the OECD Model and its Commentaries on the judiciary when the judiciary decides a case involving a tax treaty. Specifically, the author considers treaty terms, their interpretation and the role of the OECD Model and Commentaries. The author also ...
| Year of publication: |
2005
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| Authors: | Brunschot, Frank van |
| Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 59.2005, 1, p. 5-10
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