A Fresh Look at Article 3(2) of the OECD Model

Journal
Avery Jones, J.F.
International; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 11
FormatPDF
EUR
45
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50 (VAT excl.)

John Avery Jones, in this article, develops some new thoughts regarding treaty interpretation and the role of article 3(2) of the OECD Model from the common law point of view.