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The autonomous interpretation of the Multilateral Instrument with particular relevance to Article 2(2) electrónico Gaetano Manzi

By: Manzi, Gaetano .

Material type: Article

ArticlePublisher: 2020Subject(s): CONVENIO MULTILATERAL

In: Bulletin for International Taxation v. 74, n. 12, 2020, p. 742-756Summary: 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.

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Recursos electrónicos	IEF	IEF	BIT/2020/12-2 (Browse shelf)	Available		BIT/2020/12-2

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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.

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The autonomous interpretation of the Multilateral Instrument with particular relevance to Article 2(2) electrónico Gaetano Manzi

By: Manzi, Gaetano.

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By: Manzi, Gaetano .