Limiting Meaning of Domestic Law under Article 3(2) of DTAA

In a recent decision the European Court of Justice (‘ECJ') has ruled upon the scope and contours of Article 3(2) usually employed in Double Taxation Avoidance Agreements (‘DTAA') / Double Taxation Conventions (‘DTC') to apply the domestic law meaning for interpreting expressions not defined in the DTAA / DTC. In this short yet significant ruling, the ECJ has extended the scope of inquiry by referring to various other provisions within the DTAA / DTC to conclude that a limited thrust should be given to Article 3(2). The conclusion of the ECJ is a significant jurisprudential development in the space of interpreting the DTAA / DTC. This article examines this decision to reflect upon the significance of the tests emanating from this decision and its future applications in such disputes