The Retroactive Effect of Changes to the Commentaries on the OECD Model

Journal
Broekhuijsen, D.M.; Velde, K.M. van der
International; OECD
Bulletin for International Taxation 2015 (Volume 69), No. 11
FormatPDF
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40
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45
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This article discusses the temporal aspects of tax treaties. In particular, it focuses on whether the legitimate expectations of taxpayers are harmed when changes are made to the Commentaries on the OECD Model. How are taxpayers’ rights considered when they have already entered into a certain factual or legal position?