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Interpretation of Tax Treaties in New Holland

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

12 Pages Posted: 9 Nov 2010  

Richard J. Vann

The University of Sydney Law School

Date Written: November 8, 2010

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.

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

JEL Classification: K10, K30, K34,

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: https://ssrn.com/abstract=1704890

Richard J. Vann (Contact Author)

The University of Sydney Law School ( email )

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The University of Sydney
Camperdown, NSW 2006
Australia
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HOME PAGE: http://www.law.usyd.edu.au/about/staff/RichardVann/index.shtml

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