References

• 2013Modern Treaty Law and Practice814 cited
• 1994Soft Law and Institutional Practice in the European Community193 cited
• 1980Legal and Non-Legal Norms – a meaningful distinction in international relations?176 cited
• 1998The "Object and Purpose" of a Treaty: An Enigma?162 cited
• 2013Introduction to the Law of Double Taxation Conventions59 cited
• 2015Model Tax Convention on Income and on Capital 2014 (Full Version)53 cited
• 2014The 2003 Revision of the OECD Commentaries on the Improper Use of Tax Treaties: A Case for the Declining Effect of the OECD Commentaries?36 cited
• 2013Tax Treaty Overrides: A Comparative Study of the Monist and the Dualist Approaches24 cited
• 2008Legislating Against Tax Avoidance15 cited
• 1996International tax glossary14 cited
• 2016GAARs – A Key Element of Tax Systems in the Post-BEPS Tax World13 cited

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