The role of the Commentaries on the OECD Model in the tax treaty interpretation process - response to David Ward

Type

Journal

Author

Ellis, M.J.

Published Date

March 1, 2006

Issue

Bulletin for International Taxation 2006 (Volume 60), No. 3

This article is the response of Prof. Ellis to the Graduation Lecture given by David Ward at the International Tax Center Leiden on 1 September 2005.