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

Bulletin for International Taxation, 2015 (Volume 69), No. 11, pp. 623-632

36 Pages Posted: 18 May 2016

See all articles by Dirk Broekhuijsen

Dirk Broekhuijsen

Leiden University - Leiden Law School

Koen Velde

Leiden University - Department of Tax Law and Economics

Date Written: 1 11, 2015

Abstract

This article discusses the temporal aspects of tax treaties. In particular, it focuses on whether the legitimate expectations of taxpayers are harmed when changes are made to the Commentaries on the OECD Model. How are taxpayers’ rights considered when they have already entered into a certain factual or legal position?

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

Suggested Citation

Broekhuijsen, Dirk and Velde, Koen, The Retroactive Effect of Changes to the Commentaries on the OECD Model (1 11, 2015). Bulletin for International Taxation, 2015 (Volume 69), No. 11, pp. 623-632, Available at SSRN: https://ssrn.com/abstract=2780790 or http://dx.doi.org/10.2139/ssrn.2780790

Dirk Broekhuijsen (Contact Author)

Leiden University - Leiden Law School ( email )

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

Koen Velde

Leiden University - Department of Tax Law and Economics ( email )

Steenschuur 25 PO Box 9520
Leiden, 2300 RA
Netherlands

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