Tax treaty interpretation has been the object of numerous IFA seminars, but mainly from an international tax angle. At a time when of unilateral measures are proliferating, this book emphasises the international law nature of tax treaties and how they should be interpreted if international law is taken into account seriously. In essence, the book provides a systematic analysis of how Articles 31-33 of the Vienna Convention on the Law of Treaties (VCLT) — which set the global standard for treaty interpretation — apply to double taxation treaties and the general impact of international law on tax treaties.
Key topics covered include:
- Effects of international law principles on tax treaty interpretation: The relevance of the VCLT and general international law on tax treaty interpretation and its effects.
- OECD and UN Commentaries and materials (i.e. OECD Transfer Pricing Guidelines): Assessing the precise legal status, effects, temporal application, and weight of updates to Model Commentaries and the OECD TPG when interpreting tax treaties.
- Domestic vs. Treaty Terms: Navigating the tension between autonomous treaty definitions and domestic tax law meanings (particularly, but not only, through Article 3(2) of the OECD Model) or the general relation of tax treaties with domestic law.
- Judicial Practice: Comparative insights into how national courts and tax tribunals reconcile VCLT principles with domestic legal traditions, or why very relevant judicial decisions do not really interpret tax treaties in line with international law.
Ultimately, the book offers tax advisers, corporate counsel, judges, and policymakers a rigorous, structured framework for resolving complex cross-border tax disputes.