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

67 Bulletin for International Taxation 9 (2013), cited IBFD.

8 Pages Posted: 3 Oct 2013 Last revised: 20 Oct 2014

See all articles by Dirk Broekhuijsen

Dirk Broekhuijsen

Leiden University - Leiden Law School

Date Written: August 5, 2013

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

Suggested Citation

Broekhuijsen, Dirk, A Modern Understanding of Article 31(3)(c) of the Vienna Convention (1969): A New Haunt for the Commentaries to the OECD Model? (August 5, 2013). 67 Bulletin for International Taxation 9 (2013), cited IBFD., Available at SSRN: https://ssrn.com/abstract=2334247

Dirk Broekhuijsen (Contact Author)

Leiden University - Leiden Law School ( email )

P.O. Box 9520
2300 RA Leiden, NL-2300RA
Netherlands

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