The Interpretational Approaches to the Vienna Convention - Application to (Tax) Treaty Analysis

Journal
Author
González Becerra, A.
Country
International
Published Date
Issue
Bulletin for International Taxation 2011 (Volume 65), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, attempts to ascertain whether or not the framework of the Vienna Convention on the Law of Treaties, notwithstanding its flexibility, is useful in interpreting international (tax) treaties.