The 2017 Change to Article 3(2) of the OECD Model: Comments on Professor Alexander Rust’s Presentation

Journal
Sasseville, J.
International; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 4/5
FormatPDF
EUR
40
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45
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In this article, the author provides comments on a presentation made by Professor Alexander Rust regarding the change made in 2017 to Article 3(2) of the OECD Model that provides that a domestic law meaning shall not be given to an undefined treaty term whose meaning has been agreed to through the mutual agreement procedure.