https://www.taxtmi.com/manuals?id=2842 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. en-us Thu, 08 Jun 2023 18:34:00 +0530 Thu, 08 Jun 2023 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2842 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. Manuals Income Tax Thu, 08 Jun 2023 18:34:00 +0530 https://www.taxtmi.com/manuals?id=2842