shopping_cart

Your shopping cart is empty

A critique of judicial approaches to the use of extrinsic material in interpreting bilateral tax treaties in Australia

Member Price: $35.00
Non Member Price: $45.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Oct 19 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article begins by outlining the process by which a bilateral tax treaty is negotiated and given the force of law in Australia. It then discusses the principles relevant to interpreting international treaties under the Vienna Convention on the Law of Treaties. This is followed by a discussion of the relevant principles of Australian domestic law for the interpretation of statutes.

Author profile

C John TAYLOR
John is an Associate Professor at the School of Business Law and Taxation in the Australian School of Business at the University of New South Wales. He spent seven years in private legal practice before becoming an academic in 1985. Since then he has acted as an academic consultant for professional firms, financial institutions and the Australian Government. He was the inaugural Honorary Research Fellow of the Taxation Institute. His research and teaching focus on corporate and international taxation and on capital gains tax.
Current at November 2008
Click here to expand/collapse more articles by C John TAYLOR.

 

Copyright Statement