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The 2003 Revision of the OECD Commentaries on the Improper Use of Tax Treaties: A Case for the Declining Effect of the OECD Commentaries?

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References

1980Legal and Non-Legal Norms – a meaningful distinction in international relations?176 cited
1994The Role of the OECD Commentaries in the Interpretation of Tax Treaties86 cited

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2016Post-BEPS Application of the Arm’s Length Principle to Intangibles Structures16 cited
2019The ECJ’s Decisions in the Danish “Beneficial Ownership” Cases: Impact on the Reaction to Tax Avoidance in the European Union13 cited
2017Gaar As Tax Treaty Override – Slovak Perspective12 cited
2017Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument - Part 111 cited
2010The Object of Art. 9(1) of the OECD Model Convention: Commercial or Financial Relations11 cited

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