The Resource An analysis of the case law on article 3(2) of the OECD Model (2010)

An analysis of the case law on article 3(2) of the OECD Model (2010)

Label
An analysis of the case law on article 3(2) of the OECD Model (2010)
Title
An analysis of the case law on article 3(2) of the OECD Model (2010)
Creator
Subject
Language
eng
Summary
This article analyses the meaning that the courts in different countries have given to the expression "unless the context otherwise requires" in article 3(2) of the OECD Model (2010), which has been included in many tax treaties
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011),
http://library.link/vocab/creatorName
Sada Garibay, M
Geographic coverage
  • OECD
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • treaty interpretation
  • case law
Label
An analysis of the case law on article 3(2) of the OECD Model (2010)
Instantiates
Publication
Label
An analysis of the case law on article 3(2) of the OECD Model (2010)
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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