Netherlands - Recent Netherlands and Belgian Court Decisions Further Clarify Treaty Interpretation
- A. Cools
- European Taxation, 2016 (Volume 56), No 6
- 13 May 2016
This note highlights recent case law in the Netherlands and Belgium on various issues of treaty interpretation, including the legal status of the Commentaries on the OECD Model, in particular Commentaries drafted after a tax treaty is signed (i.e. whether a static or dynamic interpretation should be applied), as well as the extent to which later versions of the OECD Model (and not the Commentaries) influence the interpretation of OECD-patterned tax treaties that predate the amendments.