In this article, the authors discuss the solution contained in the OECD Commentary for qualification conflicts. This solution would require the Residence State to follow the qualification of the Source State in certain situations. The Netherlands has made an observation to these provisions in the OECD Commentary. The authors discuss the distinction the OECD Commentary makes between qualification and interpretation conflicts. They argue that the Dutch observation is incompatible with the principle of effectiveness as derived from international public law and regret that the Dutch authorities maintained its observation in a recent renewal of its treaty policy.
Intertax