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A fresh look at Article 3(2) of the OECD Model recurso electrónico John Avery Jones

By: Avery Jones, John Francis .

Material type: Article

ArticlePublisher: 2020Subject(s): FISCALIDAD INTERNACIONAL

| TRATADOS INTERNACIONALES

| ARMONIZACION FISCAL

| MODELO DE CONVENIO OCDE

In: Bulletin for International Taxation v. 74, n. 11, November 2020Summary: 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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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2020/11-4 (Browse shelf)	Available		BIT/2020/11-4

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Previous	BIT/2020/11-1 Permanent establishments under the OECD Model (2017) based on the principal role leading to the conclusion of contracts	BIT/2020/11-2 Ensuring effective taxpayer remedies for breaches of confidentiality in relation to tax treaties	BIT/2020/11-3 Taxation in Qatar	BIT/2020/11-4 A fresh look at Article 3(2) of the OECD Model	BIT/2020/11-5 Tax treaty interpretation	BIT/2020/1-2 Comments on Professor Yariv Brauner's lecture "The true nature of tax treaties"	BIT/2020/12 Bulletin for International Taxation	Next

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Resumen.

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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Biblioteca del Instituto de Estudios Fiscales

A fresh look at Article 3(2) of the OECD Model recurso electrónico John Avery Jones

By: Avery Jones, John Francis.

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By: Avery Jones, John Francis .