The Relevance of BEPS Materials for Tax Treaty Interpretation

In this article, the author argues that the relevance of BEPS materials for tax treaty interpretation depends on which interpretive community is engaged. Some, but not all, frameworks for treaty interpretation by domestic courts, advisors and policymakers have shifted in the post-BEPS era. Selected questions of treaty interpretation are analysed with reference to the historical and current working methods of the OECD, as well as the plural nature of BEPS materials produced by the OECD, UN, IMF, etc.