TAX TREATY MONITOR - THE JUDICIARY AND THE OECD MODEL TAX CONVENTION AND ITS COMMENTARIES -- RESPONSE TO MR JUSTICE VAN BRUNSCHOT - In this article, the author responds to the presentation of Mr Justice van Brunschot. The author considers three topics: The status of the OECD Commentaries, the significance of Art. 21 of the OECD Model, and the use of "a fortiori" reasoning in treaty interpretation.
Year of publication: |
2005
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Authors: | Ellis, Maarten J. |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 59.2005, 1, p. 11-13
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