Interpretation under the Multilateral Instrument (MLI) – Part One
Year: 2025
Type: article
Abstract: This article, the first of a two-part series, explores the functioning of the MLI, its current design and the status of the synthesized texts. It deals with the interpretation rule of the MLI and its relationship with the interpretation rules of the Vienna Convention on the Law of Treaties.
DOI: 10.59403/3zgf99m
Authors: F.P.G. Pötgens, S. Austry, J.F. Avery Jones, P. Baker, P.H. Blessing, R.J. Danon, S. Goradia, P.J. Hattingh, K. Inoue, G. Maisto, T. Miyatake, A. Nikolakakis, C. van Raad, J. Schönfeld, R.J. Vann, B. Wiman
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W4412484117