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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