The Autonomous Interpretation of the Multilateral Instrument with Particular Relevance to Article 2(2)
Journal
International; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 12
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.