Interpretation of Tax Treaty - CA Final International Taxation
Table of Contents
Origination of International Tax Laws
Concept of Tax Neutrality and Types of Treaty
Article 31, 32 and 33 of the Vienna Convention on Treaties
Article 26 to Article 30 of the Vienna Convention on Treaties
Interpretation of Treaties - Vienna Convention
Tax Information Exchange Agreements
Rules of Interpretation - Interpretation of Tax Treaties
Intrinsic Aids to Interpretation
Extrinsic Aids to Interpretation of a Tax Treaty
Other Means of Interpretation
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