References to the OECD Commentaries in Tax Treaties: A Steady March from 'Soft' Law to 'Hard' Law?

In: C. West, References to the OECD Commentaries in Tax Treaties: A Steady March from "Soft" Law to "Hard" Law?, 9 World Tax J. (2017), Journals IBFD. Reproduced with permission. https://doi.org/10.59403/3n2nstx