Maria Hilling

Lund University

Box 117

Lund, SC Skane S221 00

Sweden

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Scholarly Papers (1)

The Use of OECD Commentaries as Interpretative Aids: The Static/Ambulatory Approaches Debate Considered from the Perspective of International Law

Number of pages: 47 Posted: 18 Nov 2014 Last Revised: 20 Nov 2014
Ulf Linderfalk and Maria Hilling
Lund University - Faculty of Law and Lund University
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Abstract:

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Treaties, interpretation, international law, Vienna Convention on the Law of Treaties, tax treaty, double tax convention, party intention, OECD Model Convention, OECD Commentaries, ambulatory, static, dynamic, good faith