Processing...
Continue shopping Go to cart
return to product list

Interpretation of Tax Treaties under International Law

An in-depth analysis of the rules and principles of international law relevant to the interpretation of, and application to tax treaties.
 
tab_0
Title:

Interpretation of Tax Treaties under International Law

Subtitle:

A study of Articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties and their application to tax treaties - Volume 7 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-76078-72-6

Type of publication:

Print Book

Number of pages:

590

Terms:

Shipping fees apply. View shipping information

Price:
EUR 140 / USD 175 (VAT excl.)
Order Print
tab_1
Title:

Interpretation of Tax Treaties under International Law

Subtitle:

A study of Articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties and their application to tax treaties - Volume 7 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-76078-72-6

Type of publication:

Online book

Number of pages:

590

Access:

Up to 5 users. View purchase information

Price:
EUR 140 / USD 175 (VAT excl.)
Order Online book
tab_offer
  • Order both the print and online version of a book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply to orders of 11 or more books of the same format (this goes for each of the formats). The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books (valid student card required).
To obtain the bulk or student discount, contact Customer Support.
Interpretation of Tax Treaties under International Law

Why this book ?

The rules of international law enshrined in Articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties are discussed in detail. Where appropriate, reference is made to the jurisprudence of the International Court of Justice, and to the law and procedure of other international courts and tribunals.
 
Since tax treaties are not only a source of legal rights and obligations for the contracting States, but can also be invoked by the taxpayers of those States, this book considers the extent to which the relevant rules and principles of international law are binding on domestic courts and taxpayers. The effect of international law in a State‘s national legal order is largely dependent on its relevant rules of constitutional law, which vary from country to country. In order to address this issue, the book draws upon the example of the Netherlands and provides a number of leading cases decided by the Dutch Supreme Court (Hoge Raad).
 

Downloads

 

This book is part of the IBFD Doctoral Series

Downloads

 

Main contents

 
  •     Chapter One: Scope and purpose of this study
  •     Chapter Two: Sources of public international law
  •     Chapter Three: The Vienna Convention on the Law of Treaties
  •     Chapter Four: History of Articles 31, 32 and 33 of the Vienna Convention
  •     Chapter Five: The textual approach to treaty interpretation
  •     Chapter Six: The general rule of interpretation
  •     Chapter Seven: Supplementary means of interpretation
  •     Chapter Eight: Treaties authenticated in two or more languages
  •     Chapter Nine: The Vienna Convention system of interpretation
  •     Chapter Ten: Interpretation of tax treaties under international law
  •     Chapter Eleven: Interpretation of tax treaties in the national legal order
  •     Chapter Twelve: Summary and conclusions

 

About the author

Frank Engelen is a tax partner with PricewaterhouseCoopers in the Netherlands. In addition he teaches international and European tax law at the Erasmus University of Rotterdam and the International Tax Center Leiden.
As we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.
 
return to product list