Interpretation of Tax Treaties under International LawIBFD, 2004 - 590 lappuses The principal purpose of this study is to analyse and discuss the rules and principles of international law relevant to the interpretation of treaties in general, and their application to tax treaties in particular. The rules of international law enshrined in Articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties are discussed in detail. Where appropriate, reference is made to the jurisprudence of the International Court of Justice, and to the law and procedure of other international courts and tribunals. Since tax treaties are not only a source of legal rights and obligations for the contracting States, but can also be invoked by the taxpayers of those States, this book considers the extent to which the relevant rules and principles of international law are binding on domestic courts and taxpayers. The effect of international law in a State's national legal order is largely dependent on its relevant rules of constitutional law, which vary from country to country. In order to address this issue, the book draws upon the example of the Netherlands and provides a number of leading cases decided by the Dutch Supreme Court (Hoge Raad). |
Saturs
4 | 31 |
The Vienna Convention on the Law | 41 |
History of Articles 31 32 and 33 of | 59 |
The textual approach to treaty | 83 |
The general rule of interpretation | 111 |
Sources of public international | 113 |
Supplementary means of interpretation | 293 |
Treaties authenticated in two or more | 341 |
State practice | 427 |
Commentaries | 439 |
3 | 480 |
Treaties | 517 |
Summary and conclusions | 539 |
order | 553 |
| 573 | |
Case Law | 587 |
Bieži izmantoti vārdi un frāzes
1966 Draft Convention 32 VCLT absurd or unreasonable adopted agreed ambiguity or obscurity amendment application of Article Article 27 Article 3(2 Article 31 VCLT Article 69 Article 70 authentic texts Commentary on Article common intention conclusion considered context Court customary international law delegation domestic law draft articles established faith Hoge Raad Ibid ICJ Reports instrument International Law Commission interpretation of treaties jus cogens language versions law in force Law of Treaties means of interpretation Model Tax Convention natural and ordinary Netherlands object and purpose OECD Model Tax opinion ordinary meaning pacta sunt servanda paragraph plurilingual treaty preparatory pretation principle purposes of interpretation question recourse reference Rosenne rule laid rule of interpretation rules of international Sir Humphrey Waldock special meaning sub-paragraph subsequent practice supplementary means supra supra n taken into account tax treaty tion travaux préparatoires treaty interpretation treaty’s UNCLT-I United Nations Vienna Convention words YBILC