{"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。
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.
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