Abstract

Abstract This chapter provides an overview of the sources of international tax law and methods of application and interpretation of the applicable rules. Sources are diverse and spread over numerous laws and official documents. A categorization covers three pillars: domestic law, international law, and European law. As any branch of law, international tax law is subject to a hermeneutic approach. Being international law, the international rules on treaty interpretation apply. However, tax treaties contain a specific treaty interpretation provision which bridges the gap between international and domestic law. The application of this rule is still subject to debate and a common approach still needs the substantial efforts of the international (tax) community. Model conventions and their commentaries play an important role in the interpretation process although their legal status still needs clarification.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.