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Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties

Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties

Author: Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky
Publisher: Kluwer Law International
ISBN: 9789403544885
Published In: November 2024
Format: Hardback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties is a book providing an in-depth analysis of the impact of the Vienna Convention on the Law of Treaties (VCLT) on interpreting and applying tax treaties. Despite the pivotal role of the VCLT in guiding treaty interpretation across various fields of international law, its application to tax treaties has received relatively little attention in academic literature. The complexity of cross-border taxation and the growing significance of tax treaties in international commerce and investment impact the increasing demand for a more thorough comprehension of the principles governing tax treaty interpretation.

This exhaustive book comprises the following topics:

the ordinary meaning, special meaning, and tax treaty interpretation;
good faith and tax treaty interpretation;
the interpretation of tax treaty terms in its context;
subsequent agreements, subsequent practice, and tax treaty interpretation;
authentic languages and tax treaty interpretation;
customary international law and tax treaty interpretation; and
the relation between Article 3 (2) OECD Model (2017) and the Interpretation Rules of the Vienna Convention on the Law of Treaties.

This book aims to alleviate this deficiency by providing a comprehensive analysis of the VCLT’s influence on tax treaty interpretation, thereby contributing to a more informed and nuanced understanding of this crucial aspect of international tax law.

Editors

Contributors

Preface

The Relevance of the Vienna Convention on the Law of Treaties for Tax Treaty Interpretation

Michael Lang & Kilian Posch

The ‘Ordinary Meaning’, the ‘Special Meaning’, and Tax Treaty Interpretation

Georg Kofler & Bence Péter Komár

Good Faith and Tax Treaty Interpretation

Giuseppe Moramarco & Karoline Spies

The Interpretation of Tax Treaty Terms in Its Context

Rita Szudoczky & Iris Tschatsch

Object and Purpose and Tax Treaty Interpretation