Interpretation of the Convention. It is understood that provisions of the Convention which are drafted according to the corresponding provisions of the OECD Model Convention on Income and on Capital shall generally be expected to have the same meaning as expressed in the Commentaries thereon.
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Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Interpretation of the Convention. It is understood that provisions of the Convention which are drafted according to the corresponding provisions of the OECD Model Convention on Income income and on Capital capital shall generally be expected to have the same meaning as expressed in the OECD Commentaries thereon. The Commentaries - as they maybe revised from time to time - constitute a means of interpretation in the sense of the Vienna Convention of 23 May 1969 on the Law of Treaties.
Appears in 1 contract
Sources: Convention on Taxes
Interpretation of the Convention. It is understood that provisions of the Convention which are drafted according to the corresponding provisions of the OECD Model Convention on Income income and on Capital capital shall generally be expected to have the same meaning as expressed in the OECD Commentaries thereon. The Commentaries –as they may be revised from time to time—constitute a means of interpretation in the sense of the Vienna Convention of 23 May 1969 on the Law of Treaties.
Appears in 1 contract
Interpretation of the Convention. It is understood that provisions of the Convention which are drafted according to the corresponding provisions of the OECD Model Convention on Income income and on Capital capital shall generally be expected to have the same meaning as expressed in the OECD Commentaries thereon. The Commentaries – as they may be revised from time to time – constitute a means of interpretation in the sense of the Vienna Convention of 23 May 1969 on the Law of Treaties.
Appears in 1 contract