TY - JOUR
T1 - Luis Flávio Neto, International tax law
T2 - ‘context’ in the interpretation and application of double tax treaties, direito tributário internacional: ´contextos´ para interpretação e aplicação de acordos de bi-tributação, IBDT & Quartier Latin, 2018
AU - Nogueira, João Félix Pinto
N1 - Publisher Copyright:
© 2019 Kluwer Law International BV, The Netherlands
PY - 2019/1
Y1 - 2019/1
N2 - ‘Any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies’ – Article 3(2) of the OECD Model Convention (OECD MC). The above clause is, generally, one of the first provisions studied in any course concerning international tax law.
AB - ‘Any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies’ – Article 3(2) of the OECD Model Convention (OECD MC). The above clause is, generally, one of the first provisions studied in any course concerning international tax law.
UR - http://www.scopus.com/inward/record.url?scp=85126689624&partnerID=8YFLogxK
U2 - 10.54648/TAXI2019009
DO - 10.54648/TAXI2019009
M3 - Book review
SN - 0165-2826
VL - 47
SP - 125
EP - 126
JO - Intertax
JF - Intertax
IS - 1
ER -
