TAX TREATY MONITOR - THE ROLE OF THE COMMENTARIES ON THE OECD MODEL IN THE TAX TREATY INTERPRETATION PROCESS - This article is the Graduation Lecture (Maarten J. Ellis Lecture) given by David Ward on 1 September 2005 at the International Tax Center Leiden (LLM Program in International Taxation) at the University of Leiden in the Netherlands. The topic was the role of the OECD Commentaries in the ...
| Year of publication: |
2006
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| Authors: | Ward, David A. |
| Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 60.2006, 3, p. 97-102
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