Koen Velde

Leiden University - Department of Tax Law and Economics

Steenschuur 25 PO Box 9520

Leiden, 2300 RA

Netherlands

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The Retroactive Effect of Changes to the Commentaries on the OECD Model

Bulletin for International Taxation, 2015 (Volume 69), No. 11, pp. 623-632
Number of pages: 36 Posted: 18 May 2016
Dirk Broekhuijsen and Koen Velde
Leiden University - Leiden Law School and Leiden University - Department of Tax Law and Economics
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Abstract:

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international tax law, OECD Commentary, retroactive effect, tax treaties, intertemporal effects, intertemporality, legal certainty, taxpayers