The issue of interpreting earlier tax treaties in the light of later Commentaries to the OECD Model is touched upon in two Danish court decisions (Halliburton Company Germany GmbH v Ministry of Taxes and Casino Copenhagen K/S v Ministry of Taxes).
The issue of interpreting earlier tax treaties in the light of later Commentaries to the OECD Model is touched upon in two Danish court decisions (Halliburton Company Germany GmbH v Ministry of Taxes and Casino Copenhagen K/S v Ministry of Taxes).