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

Journal
Author
Sasseville, J.
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2020 (Volume 74), No. 4/5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.