Legal Decisions on Treaty Interpretations

In this article we will discuss about the legal decisions on treaty interpretations:- 1. Legal Interpretations 2. Reference to the VCLT 3. Reference to the OECD MC and Commentaries 4. Other Judicial Decisions 5. Country Examples.  Legal Interpretations: Although double tax treaties are international agreements under public international law, there is no international judicial authority to interpret tax treaties. Most [...]