The book will have free distinctive parts:
First, the book assesses the consistency of tax treaty interpretation with the general framework provided by the VCLT and, more broadly, that of public international law.
Second, this volume identifies the specificities of tax treaty interpretation (notably its relationship with domestic law) and the challenges that such specificities present.
Third, the book deconstructs the most relevant tax treaty interpretation questions occurring in practice as well as the current trends in judicial decisions on tax treaty interpretation.
The book comprises two general reports prepared by its editors which build on the topical chapters written by leading experts on tax treaty interpretation. It serves as a reference guide to practitioners (particularly those involved in tax treaty controversies), treaty negotiators, representatives of international organizations, policymakers and scholars.