Ward, David A. Jones, John F. Avery De Broe, Luc Ellis, Maarten Goldberg, Sanford Killius, Juergen Le Gall, Jean-Pierre Maisto, Guglielmo Miyatake, Toshio Torrione, Henri van Raad, Kees Wiman, Bertil 2005 Sections 1 and 2 of this treatise begin with a brief description of the OECD Model and its commentaries. In section 3 the application of art. 31 and art. 32 of the Vienna Convention on the Law of Treaties to the commentaries is analysed. Section 4 examines the extent to which the commentaries constitute binding rules of international law and section 5 discusses the effect of observations entered by OECD member countries on the commentaries. Section 6 discusses the effect on tax treaties of additions and changes to the commentaries published after the time such treaties have been concluded. Lastly, section 7 summarizes the conclusions reached in the previous sections application/pdf https://folia.unifr.ch/global/documents/320565 https://folia.unifr.ch/documents/320565/files/interpretation_oecd.pdf eng IBFD Publications info:eu-repo/semantics/altIdentifier/isbn/0968655343 info:eu-repo/semantics/altIdentifier/isbn/9780968655344 info:eu-repo/semantics/openAccess License undefined info:eu-repo/classification/udc/34 The interpretation of income tax treaties with particular reference to the Commentaries on the OECD Model http://purl.org/coar/resource_type/c_2f33