000			02296nab a2200241 c 4500
999			_c143257 _d143257
003			ES-MaIEF
005			20221125184917.0
007			ta
008			201127t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aNavarro, Aitor _964669
245		0	_aInternational tax soft law instruments _bthe futility of the static v. dynamic interpretation debate _c Aitor Navarro
260			_c2020
500			_aResumen.
520			_aThe purpose of this contribution is to examine whether certain non-binding interpretation instruments, such as the OECD Commentaries, should have a privileged value over other equally non-binding texts in the context of the interpretation process of double tax conventions (DTCs). It will be shown that the OECD Commentaries should only be favoured over other interpretation materials exclusively on the grounds of the quality of its arguments as the opposite would entail to grant de facto a binding nature to this text, being that this outcome is unacceptable from the perspective of the very nature of this document and from a well-built interpretation theory applied to DTCs. This conclusion has far reaching implications yet, specifically in the context of the so-called static versus ambulatory discussion on the use of the OECD Commentaries, the approach adopted in this contribution entails that the predetermination that derives from the use of the most recent version of the Commentaries or the version that was available at the moment a DTC was being negotiated should be dismissed. Instead, the version of the Commentaries that should prevail is the one containing the most adequate interpretative outcome in accordance with the possible meanings of the terminology of the rule being interpreted, its context, and its purpose. Otherwise, the said predetermination only leads to a shortcut in the reasoning process that the interpreter must conduct, potentially leading to undesired arbitrariness
650			_aDOBLE IMPOSICION _942842
650			_aCONVENIOS _941141
650		4	_aTRATADOS INTERNACIONALES _948608
650		4	_aINTERPRETACION _947508
650		4	_aMODELO DE CONVENIO OCDE _967760
773	0		_9163894 _oOP 2141/2020/10 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, n. 10 October 2020, p. 848-860
942			_cART