Abstract
Well-founded norms of treaty interpretation are imperative to understanding legislation. Through this piece, the author provides a detailed study of norms relating to the interpretation of tax treaties. In this light, the author provides an overview of the general principles enshrined in the Vienna Convention, as confirmed by judicial decisions, as well as of the model tax conventions developed by organizations such as the OECD, the League of Nations, the UN, and individual states such as the US. The author finally details the Indian perspective on the interpretation of tax treaties, as evinced in judicial decisions, arguing that Indian jurisprudence currently lacks established norms for interpreting tax treaties although a broad adherence to the Vienna Convention is discernible.
Recommended Citation
Chawla, Aseem
(2012)
"Interpretation of Tax Treaties: An Art Yet to be Mastered,"
National Law School of India Review: Vol. 23:
Iss.
2, Article 1.
Available at:
https://repository.nls.ac.in/nlsir/vol23/iss2/1
