Hoge Raad bekent kleur over belang later OESO-commentaar voor verdragsinterpretatie

Translated title of the contribution: Dutch Supreme Court rules on importance of later OECD commentary for tax treaty interpretation

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Translated title of the contributionDutch Supreme Court rules on importance of later OECD commentary for tax treaty interpretation
Original languageDutch
Article numberWFR 2023/185
Pages (from-to)4-11
Number of pages8
JournalWeekblad Fiscaal Recht
Issue number7486
Publication statusPublished - 4 Jul 2023

Keywords

  • OECD Model Convention
  • OESO modelverdrag
  • interpretatie
  • interpretation
  • tax treaties
  • belastingverdragen

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