Squaring the Circle : The Role of the OECD Commentaries. Interpretation of Tax Treaties between OECD and Non-OECD States

      Аннотация: There are lots of debates concerning the exact role of OECD Commentaries in tax treaty interpretation process. The current work tries to asses the role of the commentaries for interpretation of DTAs concluded between Non-OECD and OECD states. In order to reach the above goal the legal status of the OECD Commentaries under public international law in particular the interrelation of the Commentaries with the Articles of 31 and 32 of the Vienna Convention is discussed. The great importance is attached to the case law analysis of the Non-OECD states to find out how the courts consider the Commentaries and to what extent they are bound with it. The work also triggers the problem of ambulatory and static interpretation of the Commentaries as well as the problem of using “foreign law” in different legal traditions.

Ключевые слова: commentaries, Legal status, OECD, tax treaty, Non-OECD, Vinnea Convention, interpretation of tax treaties