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References to the OECD Commentaries in Tax Treaties: A Steady March from “Soft” Law to “Hard” Law?

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References

2000Hard and Soft Law in International Governance2,954 cited
1989The Challenge of Soft Law: Development and Change in International Law588 cited
2015Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism51 cited

Cited by

2020Legitimacy in International Tax Law-Making: Can the OECD Remain the Guardian of Open Tax Norms?14 cited
2018Confronting Conflicts of Qualification in Tax Treaty Law: The Principle of Common Interpretation and the New Approach Revisited13 cited
2020The Status of the OECD Transfer Pricing Guidelines in the Post-BEPS Dynamic11 cited

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