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

J. Avery Jones

21 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues International Arbitration and Investment Law Corporate Taxation and Avoidance

Abstract

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.

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2020Tax Treaty Interpretation – A Response to John Avery Jones

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