Tax Treaty Interpretation – A Response to John Avery Jones

Michael Lang

18 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Corporate Taxation and Avoidance International Law and Aviation

Abstract

In this article, Michael Lang comments on, and presents his own arguments in relation to, some of the treaty interpretation issues raised by John Avery Jones.

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2020A Fresh Look at Article 3(2) of the OECD Model 20092008 OECD Model : conflicts of qualification and double non-taxation

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2021Interpretation 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)

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