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 |
Bibliographical note
Publisher Copyright:© 2022, International Bureau of Fiscal Documentation (IBFD). All rights reserved.
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