The Relevance of OECD Technical Materials for Tax Treaty Interpretation

Event Date

From Friday 16 Oct 2026 - 04:00 PM To Friday 16 Oct 2026 - 05:30 PM

Venue

CBFL Meeting Room (Elm Level 1), NUS Law (UTown)

Organiser

National University of Singapore Faculty of Law

Practice Area

Tax

MEC segment

Training Level

Intermediate

Public CPD Points

Event Outline

The OECD has developed technical materials that contribute to the interpretation of tax treaties, often described as soft international tax law. These include the OECD Model Tax Convention Commentaries, Transfer Pricing Guidelines, BEPS MLI Explanatory Statement and Pillar 2 guidance. This lecture examines their relevance under the Vienna Convention on the Law of Treaties and general international law, considering perspectives of both OECD and non-OECD countries.

Event Link

NUS-35M-260659

Event Attachment

NUS-260659_EventBrochure.pdf