Unless the Vienna Convention Otherwise Requires: Notes on the Relationship between Article 3(2) of the OECD Model Tax Convention and Articles 31 and 32 of the Vienna Convention on the Law of Treaties

Abstract

Article 3(2) of the OECD Model Tax Convention on Income and Capital occupies a prominent place in every study on the interpretation of tax treaties. The meaning and function of this provision has been the subject of intense debate and study. There are several interpretative questions concerning Art. 3(2), most of which are not the focus of this article. In this contribution, the issue raised is the relationship between domestic renvoi and the normally applicable rules of treaty interpretation enshrined in Arts. 31 and 32 of the 1969 Vienna Convention on the Law of Treaties.

Keywords: Tax treaty, OECD, Vienna Convention, tax interpretation