https://www.taxtmi.com/manuals?id=2841 Interpretation of tax treaties prefers the objective ordinary meaning of words interpreted in context, yielding only where literal reading leads to absurdity; purposive and subjective elements (common intention and Treaty aims) inform a liberal, integrated construction giving effect to each provision, preferring reasonable, consistent meanings in light of international law, to secure effectiveness, prevent double taxation and treaty shopping, and allocate taxing rights between States. en-us Thu, 08 Jun 2023 17:26:00 +0530 Thu, 08 Jun 2023 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2841 Interpretation of tax treaties prefers the objective ordinary meaning of words interpreted in context, yielding only where literal reading leads to absurdity; purposive and subjective elements (common intention and Treaty aims) inform a liberal, integrated construction giving effect to each provision, preferring reasonable, consistent meanings in light of international law, to secure effectiveness, prevent double taxation and treaty shopping, and allocate taxing rights between States. Manuals Income Tax Thu, 08 Jun 2023 17:26:00 +0530 https://www.taxtmi.com/manuals?id=2841