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Some observations on the legal status of the commentaries on the OECD Model Frank Engelen

Material type: Article

ArticlePublisher: 2006Subject(s): IMPUESTOS

In: Bulletin for International Taxation v. 60, n. 3, 2006, p. 105-109

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		IEF	OP 323-A/2006/3-3 (Browse shelf)	Available		OP 323-A/2006/3-3

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Previous	OP 323-A/2006/2-3 Netherlands	OP 323-A/2006/3-1 The role of the commentaries on the OECD Model in the tax treaty interpretation process	OP 323-A/2006/3-2 The role of the commentaries on the OECD Model in the tax treaty interpretation process	OP 323-A/2006/3-3 Some observations on the legal status of the commentaries on the OECD Model	OP 323-A/2006/3-4 How tax treaties deal with income from omissions	OP 323-A/2006/3-5 The " Teachers and Researches " Article in Singapore's tax treaties	OP 323-A/2006/3-6 A new GAAR for South Africa	Next

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