Interpretation of Tax Treaties under International Law

A study of Articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties and their application to tax treaties

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

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).

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This book is part of the IBFD Doctoral Series

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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.

 

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