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.
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.