2017 年对《经合组织示范公约》第 3(2)条的修改：对亚历山大-鲁斯特教授演讲的评论

Bulletin for International Taxation Pub Date : 2020-03-19 DOI:10.59403/3crn35f

J. Sasseville

{"title":"2017 年对《经合组织示范公约》第 3(2)条的修改：对亚历山大-鲁斯特教授演讲的评论","authors":"J. Sasseville","doi":"10.59403/3crn35f","DOIUrl":null,"url":null,"abstract":"In this article, the author provides comments on a presentation made by Professor Alexander Rust regarding the change made in 2017 to Article 3(2) of the OECD Model that provides that a domestic law meaning shall not be given to an undefined treaty term whose meaning has been agreed to through the mutual agreement procedure.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 2","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The 2017 Change to Article 3(2) of the OECD Model: Comments on Professor Alexander Rust’s Presentation\",\"authors\":\"J. Sasseville\",\"doi\":\"10.59403/3crn35f\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In this article, the author provides comments on a presentation made by Professor Alexander Rust regarding the change made in 2017 to Article 3(2) of the OECD Model that provides that a domestic law meaning shall not be given to an undefined treaty term whose meaning has been agreed to through the mutual agreement procedure.\",\"PeriodicalId\":516699,\"journal\":{\"name\":\"Bulletin for International Taxation\",\"volume\":\" 2\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-03-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/3crn35f\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/3crn35f","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

摘要

在本文中，作者对 Alexander Rust 教授就 2017 年对《经合组织示范公约》第 3(2)条所做的修改发表了评论，该修改规定，对于通过相互协商程序商定其含义的未定义的条约术语，不应赋予其国内法含义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文

微信好友朋友圈 QQ好友复制链接

本刊更多论文

The 2017 Change to Article 3(2) of the OECD Model: Comments on Professor Alexander Rust’s Presentation

In this article, the author provides comments on a presentation made by Professor Alexander Rust regarding the change made in 2017 to Article 3(2) of the OECD Model that provides that a domestic law meaning shall not be given to an undefined treaty term whose meaning has been agreed to through the mutual agreement procedure.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Bulletin for International Taxation

CiteScore

0.60

自引率

0.00%

发文量