The Concept of Treaty Abuse: On the Exercise of Legal Discretion
38 Pages Posted: 18 Nov 2014
Date Written: November 17, 2014
Although the usage of the concept of treaty abuse seems to be gradually increasing, especially in the spheres of international taxation and investment, it continues to puzzle international lawyers. This article suggests a workable general definition of the concept drawing on the idea of treaty abuse as an element of a conceptual field. As argued, treaty abuse refers to two kinds of situations. In the one case, the exercise of a discretion offered under a treaty renders its purpose ineffective. In the other, the exercise of a discretion offered under Articles 31-33 of the VCLT leads to a manifestly unfounded result.
Keywords: Treaty abuse, good faith, treaty interpretation, international law, principles
JEL Classification: K33
Suggested Citation: Suggested Citation