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Nordic Tax Journal
Volume 2015 (2015): Issue 1 (September 2015)
Open Access
The Use of OECD Commentaries as Interpretative Aids - The Static/Ambulatory–Approaches Debate Considered from the Perspective of International Law
Ulf Linderfalk
Ulf Linderfalk
and
Maria Hilling
Maria Hilling
| Sep 25, 2015
Nordic Tax Journal
Volume 2015 (2015): Issue 1 (September 2015)
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Published Online:
Sep 25, 2015
Page range:
34 - 59
Received:
Nov 17, 2014
Accepted:
Mar 15, 2015
DOI:
https://doi.org/10.1515/ntaxj-2015-0003
© 2015
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
Ulf Linderfalk
Professor of International Law at the Faculty of Law, Lund University. Editor-in-Chief of the Nordic Journal of International Law
Maria Hilling
Associate Professor of Tax Law at the Faculty of Law, Lund University