The book has three distinctive parts:
First, it 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 specific issues relevant to tax treaty interpretation (notably its relationship with domestic law) and the challenges that such issues 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.