Interpretation of the Agreement. It is understood that provisions of the Agreement which are drafted according to the corresponding provisions of the OECD Model Tax Convention or United Nations Model Double Taxation Convention (“UN Model Tax Convention”) shall generally be expected to have the same meaning as expressed in the OECD or UN Commentary thereon. The understanding in the preceding sentence will not apply with respect to the following:
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Interpretation of the Agreement. It is understood that provisions of the Agreement which are drafted according to the corresponding provisions of the OECD OECD-Model Tax Convention on Income and on Capital or United Nations the UN Model Double Taxation Convention (“UN Model Tax Convention”) shall generally be expected to have the same meaning as expressed in the OECD or UN Commentary thereon. The understanding in the preceding sentence will not apply with respect to the following:
Appears in 5 contracts
