Article 3(2) of the OECD Model Tax Convention and the Scope of Domestic Law

This article is the sixth of a series of articles that will feature the sessions to be presented at the 66th Congress of the International Fiscal Association (IFA), to be held in Boston September 30 through October 4. Readers who wish to register may do so at or at the IFA USA Branch website (click on the IFA 2012 Boston icon).