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New White Paper: The Role of Foreign Court Decisions towards Global Convergence in the Interpretation of Tax TreatiesMar-24-2020

This is the first publication of the finalist papers of our GTTC Universities Project’s annual competition, part of the IBFD Global Tax Treaty Commentaries (GTTC) Project, aimed at providing a global approach to the analysis of tax treaties.

 

The GTTC University Project is a competition between university students’ teams to promote empirical methodologies for the legal analysis of tax treaties. The concept of the Project is to have university students’ teams extract specific data concerning tax treaties and process them under the guidance of their mentors, which are normally university lecturers or professors. The two best teams are invited to present their findings to the IBFD jury in Amsterdam and defend their empirical research in line with the concept of a moot court, thus competing for the award of the best university team.

 

Each year IBFD selects a different topic for the competition. The focus of the first edition of the GTTC University Project was on how case law may steer convergence in the interpretation of tax treaties across the globe. We have given this topic priority because of the perceived growing global importance of judicial interpretation of tax treaties and the attention that scholars and courts – no longer just from common law countries – ascribe to the technical arguments.

 

This white paper presents the findings of the two teams that competed in the final held at our headquarters in Amsterdam. Allow us, once more, to congratulate the winning team from the UCT – University of Cape Town (South Africa), which prevailed in the final after a very challenging competition with the McGill University of Montreal (Canada).

 

To view the free White Paper on the IBFD Tax Research Platform, click on the link below. You will need to sign in or register if you do not have an account. Your personal details in My Account must be complete in order to get access.