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

Type

Journal

Author

Schwarz, J.S.

Country

South Africa; United Kingdom

Published Date

December 6, 2013

Issue

Bulletin for International Taxation 2014 (Volume 68), No. 1

DOI

https://doi.org/10.59403/ykgbhv

Document

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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).

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