Luis Flávio Neto, International tax law: ‘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

Research output: Contribution to journalLiterature reviewpeer-review

Abstract

‘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.
Original languageEnglish
Pages (from-to)125-126
Number of pages2
JournalIntertax
Volume47
Issue number1
DOIs
Publication statusPublished - 2019
Externally publishedYes

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