Most Favoured Nation clause can import favourable treaty tax treatment when specified procedural and substantive conditions are met. A wide range of extrinsic materials inform tax treaty interpretation, notably interpretative protocols, subsequent agreements, subsequent state conduct, parallel treaties, preambles, international commentaries, technical explanations, MAP outcomes, and protocols, which are integral to a treaty. The MFN clause can import more favourable treaty terms from a later treaty with a third state, but its operation is contingent on specified procedural and substantive conditions under domestic law, including timing, the third state's status, an actual limitation of taxing rights in the later treaty, and formal domestic notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Most Favoured Nation clause can import favourable treaty tax treatment when specified procedural and substantive conditions are met.
A wide range of extrinsic materials inform tax treaty interpretation, notably interpretative protocols, subsequent agreements, subsequent state conduct, parallel treaties, preambles, international commentaries, technical explanations, MAP outcomes, and protocols, which are integral to a treaty. The MFN clause can import more favourable treaty terms from a later treaty with a third state, but its operation is contingent on specified procedural and substantive conditions under domestic law, including timing, the third state's status, an actual limitation of taxing rights in the later treaty, and formal domestic notification.
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