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AUC IURIDICA, Vol 68 No 4 (2022), 29–42
Impact of Changing the Content of the OECD Commentaries to the OECD Model Convention on the Interpretation of a Double Taxation Convention – between Interpretive Dynamism and Unacceptable Change
Wojciech Morawski
DOI: https://doi.org/10.14712/23366478.2022.44
published online: 09. 12. 2022
abstract
This article deals with whether the most recent version of the OECD Commentary should be used when interpreting a double taxation convention or the version that was in force at the time the tax treaty was concluded. The author generally prefers the second position. He rejects the dynamic interpretation of the tax treaty because of the risk of violating democratic standards, inter alia, the decisive role of the parliament in the process of creating tax law.
keywords: OECD; double taxation convention; OECD Commentaries
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