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This article discusses the interpretation and application of tax treaties.
Structural framework of this article:
- What is a tax treaty?
- Treaty negotiation process
- Need for interpretation of tax treaties
- Various approaches to interpretation
- Aids to Treaty Interpretation
- Practical aspects in interpretation of tax treaties
- Dispute resolution in case of issue of treaty interpretation
- Conclusion
Originally self-published by the author on https://www.academia.edu in the year 2013 and also published on https://www.tax-news.com in January 2014.
Please click on any of the below link to access the same.
https://www.academia.edu/4398220/Interpretation_and_Application_of_Tax_Treaties
https://www.tax-news.com/articles/Interpretation_and_Application_of_Tax_Treaties__571225.html