A Modern Understanding of Article 31(3)(c) of the Vienna Convention (1969): A New Haunt for the Commentaries to the OECD Model?

Journal
Broekhuijsen, D.M.
International
Bulletin for International Taxation 2013 (Volume 67), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author examines whether or not article 31(3)(c) of the Vienna Convention of the Law of Treaties (1969) may justify recourse to the OECD Commentary when interpreting tax treaties.