Manzi, Gaetano
The autonomous interpretation of the Multilateral Instrument with particular relevance to Article 2(2) electrónico / Gaetano Manzi .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
This article assesses the interpretational process regarding the "undefined terms" in the Multilateral Instrument (or MLI). It verifies the relevance of article 2(2) of the MLI - whether it should be the starting point for interpretational purposes - and assesses the importance of the Vienna Convention (1969) and other means of interpretation.
CONVENIO MULTILATERAL
FISCALIDAD INTERNACIONAL
Bulletin for International Taxation 0007-4624v. 74, n. 12, 2020, p. 742-756
The autonomous interpretation of the Multilateral Instrument with particular relevance to Article 2(2) electrónico / Gaetano Manzi .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
This article assesses the interpretational process regarding the "undefined terms" in the Multilateral Instrument (or MLI). It verifies the relevance of article 2(2) of the MLI - whether it should be the starting point for interpretational purposes - and assesses the importance of the Vienna Convention (1969) and other means of interpretation.
CONVENIO MULTILATERAL
FISCALIDAD INTERNACIONAL
Bulletin for International Taxation 0007-4624v. 74, n. 12, 2020, p. 742-756