Revisiting tax treaty interpretation under the Vienna Convention by Pitambar Das and Valdehi Krishnia
By: Das, Pitambar
.
Contributor(s): Krishnia, Vaidehi.
Material type: 
ArticlePublisher: 2024Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | IMPUESTOS | TRATADOS INTERNACIONALES | FISCALIDAD INTERNACIONAL | EVASION FISCAL | ELUSION FISCAL | POLITICA FISCAL | ESTADOS UNIDOS
In:
Tax Notes International v. 114, n. 13, June 24 2024; p. 1855-1881Summary: Pitambar Das is an officer of the Indian Revenue Services, and Vaidehi Krishnia is a lawyer, independent consultant, and adviser. They are both based in Delhi. In this report, Das and Krishnia explain the complexity of tax treaty interpretation, weigh the merits of different approaches, and provide suggestions to increase efficiency and consistency. The views expressed in this report are those of the authors and do not necessarily reflect the view of the government of India or any other organization.
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Pitambar Das is an officer of the Indian Revenue Services, and Vaidehi Krishnia is a lawyer, independent consultant, and adviser. They are both based in Delhi. In this report, Das and Krishnia explain the complexity of tax treaty interpretation, weigh the merits of different approaches, and provide suggestions to increase efficiency and consistency. The views expressed in this report are those of the authors and do not necessarily reflect the view of the government of India or any other organization.
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