The 2017 Change to Article 3(2) of the OECD Model: Comments on Professor Alexander Rust’s Presentation

Abstract

In this article, the author provides comments on a presentation made by Professor Alexander Rust regarding the change made in 2017 to Article 3(2) of the OECD Model that provides that a domestic law meaning shall not be given to an undefined treaty term whose meaning has been agreed to through the mutual agreement procedure.