Tax Treaty Interpretation after Ben Nevis (Holdings) Ltd v. Her Majesty’s Revenue and Customs (2013)

Journal
South Africa; United Kingdom
Bulletin for International Taxation 2014 (Volume 68), No. 1
In this article, the author examines the principles of tax treaty interpretation as set out by the UK Court of Appeal in Ben Nevis (Holdings) Ltd v. Her Majesty’s Revenue and Customs (2013).