Tax Treaty Interpretation

Questions of tax treaty interpretation play a significant role in general practice. Consequently, much thought is given to such questions by both legal scholars as well as the courts. The International Fiscal Association (IFA) last concerned themselves with tax treaty interpretation in 1993. Since then there has been a number of new developments: New court decisions are available from various countries. The OECD focused on these fundamental questions in its report on partnerships. The results of this report have already influenced administration practice. 16 national reports from all EU countries (2002) have been put together and published in this volume.