The Excluded Resident and the Term “Law”/“Laws” in Article 4 of the OECD Draft (1963) and OECD Model (1977/2010)

This article studies the history of the “excluded resident” and the use of the term “law”/”laws” in article 4(1) of the OECD Draft (1963) and Model (1977). The article then considers the interpretational implications of this.