The Use of OECD Commentaries as Interpretative Aids - The Static/Ambulatory–Approaches Debate Considered from the Perspective of International Law
and | Sep 25, 2015
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