Resumen de Luis Flávio Neto, International Tax Law: ‘Context’ in the Interpretation and Application of Double Tax Treaties, Direito Tributário Internacional: ´Contextos´ para Interpretação e Aplicação de Acordos de Bi-Tributação, IBDT & Quartier Latin, 2018

Joao Félix Pinto Nogueira

• Any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies’ – Article 3(2) of the OECD Model Convention (OECD MC).