The interpretation of double taxation agreements - the Australian experience

Journal
Author
Hill, J.G.
Country
Australia
Published Date
Issue
Bulletin for International Taxation 2003 (Volume 57), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The article first discusses approaches to the interpretation of domestic tax legislation and then examines the general rules for interpreting international treaties, as adopted in Australia, whether or not related to tax.