This article studies the history of the “excluded resident” and the use of the term “law”/”laws” in article 4(1) of the OECD Draft (1963) and Model (1977). The article then considers the interpretational implications of this.
This article studies the history of the “excluded resident” and the use of the term “law”/”laws” in article 4(1) of the OECD Draft (1963) and Model (1977). The article then considers the interpretational implications of this.