Literature review: Luis Flávio Neto,
International Tax Law: Context in the Interpretation and Application of Double Tax Treaties, Direito Tributário Internacional: ´Conte - Intertax View Literature review: Luis Flávio Neto, International Tax Law: Context in the Interpretation and Application of Double Tax Treaties, Direito Tributário Internacional: ´Conte by - Intertax Literature review: Luis Flávio Neto, International Tax Law: Context in the Interpretation and Application of Double Tax Treaties, Direito Tributário Internacional: ´Conte 47 1 ‘Any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies’ – Article 3(2) of the OECD Model Convention (OECD MC).
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