Tax Treaty Interpretation after Ben Nevis (Holdings) Ltd v. Her Majesty’s Revenue and Customs (2013)

Journal
Author
Schwarz, J.S.
Country
South Africa; United Kingdom
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author examines the principles of tax treaty interpretation as set out by the UK Court of Appeal in Ben Nevis (Holdings) Ltd v. Her Majesty’s Revenue and Customs (2013).