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Nordic Tax Journal

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The Use of OECD Commentaries as Interpretative Aids - The Static/Ambulatory–Approaches Debate Considered from the Perspective of International Law

Ulf Linderfalk
  • Corresponding author
  • Professor of International Law at the Faculty of Law, Lund University. Editor-in-Chief of the Nordic Journal of International Law
  • Email:
/ Maria Hilling
  • Associate Professor of Tax Law at the Faculty of Law, Lund University
  • Email:
Published Online: 2015-09-25 | DOI: https://doi.org/10.1515/ntaxj-2015-0003

About the article

Received: 2014-11-17

Accepted: 2015-03-15

Published Online: 2015-09-25

Published in Print: 2015-09-01

Citation Information: Nordic Tax Journal, ISSN (Online) 2246-1809, DOI: https://doi.org/10.1515/ntaxj-2015-0003. Export Citation

© 2015. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License. (CC BY-NC-ND 3.0)

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