The Status of the OECD Commentary in Netherlands Supreme Court Case Law

Journal
Vergouwen, T.M. (Mees); Pötgens, F.P.G.
Netherlands
European Taxation 2022 (Volume 62), No. 11
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In this article, the authors provide an in-depth analysis of the status that the Netherlands Supreme Court attributes to anterior, as well as posterior, Commentary on the OECD Model when interpreting tax treaties.