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

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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

Assoc Prof Christopher Taylor
John is an Professor, School of Taxation and Business Law, UNSW Sydney, Business School. 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 29 October 2019
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