The Autonomous Interpretation of the Multilateral Instrument with Particular Relevance to Article 2(2)

Journal
Manzi, G.
International; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 12
FormatPDF
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40
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45
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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.