The effect of changes in the OECD commentaries after a treaty is concluded

Journal
Avery Jones, J.F.
OECD
Bulletin for International Taxation 2002 (Volume 56), No. 3
FormatPDF
USD
45

This article summarizes the discussion in the joint IFA and OECD seminar at the IFA congress in San Fransisco in 2001 on the effect on treaty interpretation of OECD commentaries that are adopted after the conclusion of a treaty.