This publication considers the interpretation of tax treaties primarily from the standpoint of public international law. The principal purpose of this study is

Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the inter

This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a b

The rules of treaty interpretation codified in the 'Vienna Convention on the Law of Treaties' now apply to virtually all treaties, in an international context a

This is the first comprehensive account of the modern international law of treaty interpretation expressed in 1969 Vienna Convention, Articles 31-33. As stated