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Tax Treaties - Interpretation
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International Taxation

Tax Treaties - Interpretation

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Chapters / List

  1. Introduction – Interpretations of Treaties
  2. Tax Treaty – Overview
  3. Features of Treaties
  4. Role of Vienna Convention in Application and Interpretation of Tax Treaties
  5. Basic Principles of Interpretation of law for interpreting a Treaty
  6. Extrinsic Aids to Interpretation of a Tax Treaty
  7. Approaches in Interpretation of Treaty - Static vs Ambulatory
  8. Process of negotiating a Tax Treaty
  9. Commentaries on OECD/UN Model Conventions and their importance
  10. Foreign Courts Decisions
  11. Treaty Shopping
  12. Beneficial Ownership – Anti-treaty shopping measures
  13. Limitation of Benefit (LoB) Clause – Anti-Treaty Shopping Measures
 
 
 

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