A critique of judicial approaches to the use of extrinsic material in interpreting bilateral tax treaties in Australia
Source: Australian Tax Forum Journal Article
Published Date: 1 Oct 2019
This article begins by outlining the process by which a bilateral tax treaty is negotiated and given the force of law in Australia. It then discusses the principles relevant to interpreting international treaties under the Vienna Convention on the Law of Treaties. This is followed by a discussion of the relevant principles of Australian domestic law for the interpretation of statutes.
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Details
- Published By: C John Taylor
- Published On:1 Oct 2019
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