Interpretation of Tax Treaties in New Holland
Richard J. Vann
University of Sydney - Faculty of Law; Centre for International Finance and Regulation (CIFR)
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
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,Accepted Paper Series
Date posted: November 9, 2010
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