The Interpretation of Tax Treaties: Myth and Reality

Journal
International
Bulletin for International Taxation 2010 (Volume 64), No. 1
The Klaus Vogel Lecture has been continued by the Institute for Austrian and International Tax Law (WU) in Vienna. The 2009 lecture was given by Brian Arnold, Professor of Tax Law Emeritus, Tax Consultant, on myth and reality in treaty interpretation. Prof. Dr Mössner, Professor, University of Osnabrück, counsel to PricewaterhouseCoopers, comments on the lecture.