Introductory Analysis definition
Introductory Analysis should cover topics such as (i) anti-treaty shopping rules; (ii) methods and rules for interpretation; (iii) relevance of the commentaries; (iv) relevance of national and case law etc. Within the OECD chapter will address issues such as the history, wording, purpose, context etc. The analysis of the concept’s deviations from the OECD will touch the same issues in different models and also in bilateral treaties, for a better comparative analysis.