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

Abstract

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 to the OECD Model Tax Convention when interpreting tax treaties. It is concluded that, when considering the context of article 31(3)(c) of the Vienna Convention (1969), which particularly involves the ILC's Fragmentation Report, the Oil Platforms case and the case law of the ECtHR, it seems plausible to give an interpretative argument on the basis of article 31(3)(c) in order to justify recourse to the non-binding normative environment of a treaty.

Keywords: OECD Commentary, OECD Model, tax treaty interpretation, VCLT