European Union/International - The Role of Context in Interpreting International Tax Instruments: A Solution to the Erosion of Internal Cohesion of Domestic Tax Systems by International Law? The EU Directive on Administrative Cooperation Version 6 (DAC6)

This article considers a method of interpreting multi-jurisdictional provisions that permits the continued integrity of domestic legislative systems, particularly tax systems with diverse tax bases. To illustrate this, the article discusses the meanings of “exemption” and “preferential regime” as used in the EU Directive on Administrative Cooperation Version 6 (DAC6).