The Use of OECD Commentaries as Interpretative Aids - The Static/Ambulatory–Approaches Debate Considered from the Perspective of International Law

Ulf Linderfalk 1  and Maria Hilling 2
  • 1 Professor of International Law at the Faculty of Law, Lund University. Editor-in-Chief of the Nordic Journal of International Law
  • 2 Associate Professor of Tax Law at the Faculty of Law, Lund University

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