Interpretation of Tax Treaties and the Decisions of Foreign Tax Courts as a “Subsequent Practice” under Articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969)

Abstract

Professor Guglielmo Maisto, in contributing to the 75th anniversary issue of the Bulletin for International Taxation, considers the topic of interpretation of tax treaties and the decisions of foreign tax courts as “subsequent practice” under articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969).