Abstract

http://ssrn.com/abstract=1582263
 


 



Interpretation of Double Taxation Conventions


John Prebble


Victoria University of Wellington - Faculty of Law; Monash University; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien

1993

International Tax Law, Vol. 78, pp. 469-496, 1993

Abstract:     
New Zealand has concluded double tax agreements with 24 countries. Double tax conventions are brought into effect by Orders in Council, a form of subordinate legislation. They are also incorporated in legislation by reference under section 294 of the New Zealand Income Tax Act 1976, which states that the terms of an Order in Council of the kind mentioned take precedence over the terms of the Income Tax Act. New Zealand courts accept that treaties are diplomatic, rather than legalistic, documents, and should be interpreted liberally, at lest in theory. They also recognise that the interpretation of a treaty is a matter of international law. In practice, and with notable exceptions, judges tend to interpret tax conventions in the same way in which they interpret legislation in general, with rather close attention to and even analysis of the text in issue.

Number of Pages in PDF File: 14

Keywords: Income Tax, Double Taxation Agreements, Jurisdiction, Statutory Interpretation, International Law

JEL Classification: K33, K34

Accepted Paper Series


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Date posted: April 1, 2010  

Suggested Citation

Prebble, John, Interpretation of Double Taxation Conventions (1993). International Tax Law, Vol. 78, pp. 469-496, 1993. Available at SSRN: http://ssrn.com/abstract=1582263

Contact Information

John Prebble (Contact Author)
Victoria University of Wellington - Faculty of Law ( email )
PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)
HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Monash University
Victoria 3084
Australia

Monash University Business and Economics Logo

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )
Welthandelsplatz 1
Vienna, Wien 1020
Austria

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