Essays about: "the legal status of oecd commentaries"

Found 1 essay containing the words the legal status of oecd commentaries.

  1. 1. Squaring the Circle : The Role of the OECD Commentaries For the Interpretation of Tax Treaties Between the OECD and non-OECD States

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Dachi Kinkladze; [2012]
    Keywords : Non-OECD; OECD Commentaries; Role of the Commentaries; legal status of Commentaries; Interpretation of tax treaties.; Law and Political Science;

    Abstract : The thesis attempts to assess the role of the OECD Commentaries in tax treaty interpretation process concluded between Non-OECD and OECD states. In order to reach the goal of the thesis the thesis discusses the legal status of the OECD Commentaries under public international law, in particular the interrelation of the Commentaries with the Articles of 31 and 32 of the Vienna Convention. READ MORE