The Status of the OECD Commentary in Netherlands Supreme Court Case Law

T. M. Vergouwen; Frank P.G. Pötgens

The Status of the OECD Commentary in Netherlands Supreme Court Case Law

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Abstract

In this article, the authors provide an in-depth analysis of the status that the Netherlands Supreme Court attributes to anterior, as well as posterior, Commentary on the OECD Model when interpreting tax treaties.

Original language	English
Pages (from-to)	470-481
Number of pages	12
Journal	European Taxation
Volume	62
Issue number	11
Early online date	12 Oct 2022
Publication status	Published - Nov 2022

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© 2022, International Bureau of Fiscal Documentation (IBFD). All rights reserved.

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The Status of the OECD Commentary in Netherlands Supreme Court Case Law - Tax Research Platform - IBFDFinal published version, 446 KBLicence: Article 25fa Dutch Copyright Act

https://research.ibfd.org/#/doc?url=/collections/et/html/et_2022_11_nl_1.html

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The Status of the OECD Commentary in Netherlands Supreme Court Case Law

Abstract

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