• Discusses whether, under international law, the states parties to a tax treaty are legally bound by the OECD Commentaries when interpreting and applying the provisions of the treaty which are identical to those of the OECD Model.
• Examines if there is an obligation in International Law of OECD Member States to follow the Commentaries on the Model.
• Discusses whether, under the contracting states' internal law, taxpayers and the tax authorities are equally bound to apply the Commentaries if and when the contracting states themselves are so bound under international law.
• Examines the role of the International Law Concepts of Acquiescence and Estoppel.
• Contains the elaborate views of the speakers and panelists at the conference.
• Includes a reprint of the Conference Position Paper: The Quest for the Holy Grail in International
  Tax Law: The Legal Status of the Commentaries on the OECD Model Tax Convention on Income and on Capital.

Evert Alkema, John Avery Jones, Niels Blokker, Sjoerd Douma, Frank Engelen, Hans Pijl, Kees van Raad, Jacques Sasseville, David R. Tillinghast, Hugh Thirlway, Maarten Vidal, David Ward, Friedl Weiss and Jan Wouters