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

João Félix Pinto Nogueira

doi:10.54648/TAXI2019009

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

João Félix Pinto Nogueira

Research output: Contribution to journal › Book review › peer-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 language	English
Pages (from-to)	125-126
Number of pages	2
Journal	Intertax
Volume	47
Issue number	1
DOIs	https://doi.org/10.54648/TAXI2019009
Publication status	Published - Jan 2019
Externally published	Yes

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title = "Luis Fl{\'a}vio Neto, International tax law: {\textquoteleft}context{\textquoteright} in the interpretation and application of double tax treaties, direito tribut{\'a}rio internacional: ´contextos´ para interpreta{\c c}{\~a}o e aplica{\c c}{\~a}o de acordos de bi-tributa{\c c}{\~a}o, IBDT \& Quartier Latin, 2018",

abstract = "{\textquoteleft}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{\textquoteright} – 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.",

author = "Nogueira, \{Jo{\~a}o F{\'e}lix Pinto\}",

note = "Publisher Copyright: {\textcopyright} 2019 Kluwer Law International BV, The Netherlands",

year = "2019",

month = jan,

doi = "10.54648/TAXI2019009",

language = "English",

volume = "47",

pages = "125--126",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "1",

}

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. / Nogueira, João Félix Pinto.
In: Intertax, Vol. 47, No. 1, 01.2019, p. 125-126.

Research output: Contribution to journal › Book review › peer-review

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

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 - https://www.scopus.com/pages/publications/85126689624

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 -

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

Abstract

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