https://www.taxtmi.com/manuals?id=2840 The Vienna Convention establishes principles for interpreting tax treaties, centring on Article 31's general rule: treaties are to be interpreted in good faith according to ordinary meaning in context and in light of their object and purpose, with context including text, preamble, related agreements and subsequent practice; Article 32 allows use of preparatory work when Article 31 yields ambiguity or absurdity. The Convention further affirms pacta sunt servanda, prohibits invoking domestic law to avoid treaty duties, enjoins non retroactivity absent contrary intent, defines territorial scope, and limits grounds and procedures for termination, suspension or invalidation of treaties. en-us Thu, 08 Jun 2023 16:15:00 +0530 Thu, 08 Jun 2023 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2840 The Vienna Convention establishes principles for interpreting tax treaties, centring on Article 31's general rule: treaties are to be interpreted in good faith according to ordinary meaning in context and in light of their object and purpose, with context including text, preamble, related agreements and subsequent practice; Article 32 allows use of preparatory work when Article 31 yields ambiguity or absurdity. The Convention further affirms pacta sunt servanda, prohibits invoking domestic law to avoid treaty duties, enjoins non retroactivity absent contrary intent, defines territorial scope, and limits grounds and procedures for termination, suspension or invalidation of treaties. Manuals Income Tax Thu, 08 Jun 2023 16:15:00 +0530 https://www.taxtmi.com/manuals?id=2840