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Questions of tax treaty interpretation play a significant role in general practice. Consequently, much thought is given to such questions by both legal scholars as well as the courts. The International Fiscal Association (IFA) last concerned themselves with tax treaty interpretation in 1993. Since then there has been a number of new developments: New court decisions are available from various countries. The OECD focused on these fundamental questions in its report on partnerships. The results of this report have already influenced administration practice. 16 national reports from all EU countries (2002) have been put together and published in this volume.
About the author
Univ.-Prof. Dr. Dr. h.c. Michael Lang, Vorstand des Instituts für Österreichisches und Internationales Steuerrecht der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Schriftleiter der Fachzeitschrift Steuer und Wirtschaft International (SWI) , Präsident der International Fiscal Association (IFA) Österreich, Chairman des Academic Committee (AC) der European Association of Tax Law Professors (EATLP); vormals Partner bei Deloitte (bis 2004).
Summary
Questions of tax treaty interpretation play a significant role in general practice. Consequently, much thought is given to such questions by both legal scholars as well as the courts. The International Fiscal Association (IFA) last concerned themselves with tax treaty interpretation in 1993. Since then there has been a number of new developments: New court decisions are available from various countries. The OECD focused on these fundamental questions in its report on partnerships. The results of this report have already influenced administration practice. 16 national reports from all EU countries (2002) have been put together and published in this volume.
