Abstract

http://ssrn.com/abstract=1704890
 


 



Interpretation of Tax Treaties in New Holland


Richard J. Vann


University of Sydney - Faculty of Law

November 8, 2010

A TAX GLOBALIST: ESSAYS IN HONOUR of MAARTEN J. ELLIS, pp. 144-162, H. van Arendonk, F. Engelen, S. Jansen, eds., IBFD: Amsterdam, 2005
Sydney Law School Research Paper No. 10/121

Abstract:     
This paper examines the important Lamesa case on tax treaty interpretation in Australia. Prior to the case, Australia’s highest court had established that the OECD Commentaries could be used in treaty interpretation in Australia and a subsequent case held that if treaty terms are adopted for non-treaty purposes in domestic legislation they are to be interpreted in the same way as similar terms in treaties. Lamesa is still the major Australian case on what materials may be used in the interpretation of tax treaties.

Number of Pages in PDF File: 12

Keywords: Australia, International taxation, Interpretation, Tax treaties, Vienna Convention on Treaties

JEL Classification: K10, K30, K34,

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Date posted: November 9, 2010  

Suggested Citation

Vann, Richard J., Interpretation of Tax Treaties in New Holland (November 8, 2010). A TAX GLOBALIST: ESSAYS IN HONOUR of MAARTEN J. ELLIS, pp. 144-162, H. van Arendonk, F. Engelen, S. Jansen, eds., IBFD: Amsterdam, 2005; Sydney Law School Research Paper No. 10/121. Available at SSRN: http://ssrn.com/abstract=1704890

Contact Information

Richard J. Vann (Contact Author)
University of Sydney - Faculty of Law ( email )
Faculty of Law Building, F10
The University of Sydney
Camperdown, NSW 2006
Australia
+61 2 9351 0206 (Phone)
+ 61 2 9351 0200 (Fax)
HOME PAGE: http://www.law.usyd.edu.au/about/staff/RichardVann/index.shtml
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