International: Unless the Vienna Convention otherwise requires : notes on the relationship between Article 3(2) of the OECD Model Tax Convention and Articles 31 and 32 of the Vienna Convention on the Law of Treaties

• Autores: Edwin van der Bruggen
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 5, 2003, págs. 142-156
• Idioma: inglés
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• Resumen

  • This article explores, in respect of Art. 3(2) of the OECD Model, the relationship between domestic renvoi and the normally applicable rules of treaty interpretation enshrined in Arts. 31 and 32 of the 1969 Vienna Convention on the Law of Treaties.