Tag Archives | Tax Treaties

Interpretation of Tax Treaties

In this article we will discuss about the interpretation of tax treaties:- 1. Interpretation under Domestic Tax Rules 2. Interpretation under the VCLT 3. Model Conventions and Commentaries 4. Other Extra-Textual Material 5. Interpretative Rule under OECD MC Article 3(2) 6. Conflicts of Qualification. Interpretation under Domestic Tax Rules: Treaty interpretation rules differ from domestic […]

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