Download or read book OECD Commentaries Under the Vienna Rules written by M. Nieminen and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The role of the Commentaries to the OECD Model Tax Convention in the interpretation of tax treaties is one of the most controversial issues in international taxation. This research analyses the relevance of the OECD Commentaries in tax treaty interpretation from the perspective of Articles 31-32 of the 1969 Vienna Convention on the Law of Treaties, which include generally applicable rules on treaty interpretation.