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

Resultado de pesquisa › revisão de pares

Resumo

‘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.

Idioma original	English
Páginas (de-até)	125-126
Número de páginas	2
Revista	Intertax
Volume	47
Número de emissão	1
DOIs	https://doi.org/10.54648/TAXI2019009
Estado da publicação	Publicado - jan. 2019
Publicado externamente	Sim

ODS da ONU

Este resultado contribui para o(s) seguinte(s) Objetivo(s) de Desenvolvimento Sustentável

ODS 17 Parcerias para os objetivos

Acesso ao documento

10.54648/TAXI2019009

Outros arquivos e links

Link to publication in Scopus

Impressão digital

Mergulhe nos tópicos de investigação de “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“. Em conjunto formam uma impressão digital única.

Citação

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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",

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language = "English",

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journal = "Intertax",

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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.
Em: Intertax, Vol. 47, N.º 1, 01.2019, p. 125-126.

Resultado de pesquisa › revisão de pares

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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.

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