The Interpretation of Tax Treaties: Myth and Reality

Brian J. Arnold

27 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Corporate Taxation and Avoidance Legal Language and Interpretation

Abstract

The Klaus Vogel Lecture has been continued by the Institute for Austrian and International Tax Law (WU) in Vienna. The 2009 lecture was given by Brian Arnold, Professor of Tax Law Emeritus, Tax Consultant, on myth and reality in treaty interpretation. Prof. Dr Mössner, Professor, University of Osnabrück, counsel to PricewaterhouseCoopers, comments on the lecture.

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1994The Role of the OECD Commentaries in the Interpretation of Tax Treaties

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