Introduction to the Law of Double Taxation Conventions

S. 134. The interpretation of double taxation conventions

4.1. Principles of interpretation in international law

64

Interpretation is always about establishing the scope and meaning of a rule. It does not matter which area of law is concerned since there are no particular methodologies for special fields of law. Thus, in international law, one also uses the grammatical, systematic, teleological and historical interpretation methods. With the help of all interpretation methods, the meaning of DTC rules is to be derived exclusively from the convention. One interpretation method does not prevail over another. Which argument is the most convincing depends on the weight of the argument.

65

There is definitely no need for specific interpretation rules. There is even a controversial debate whether it is at all possible that specific interpretation rules can give guidance for the interpretation process. However, in international law interpretation principles have been codified in Art. 31 et seq. of the Vienna Convention on the Law of Treaties (VCLT). The VCLT itself is an international convention, which has the same rank as tax treaties. According to the prevailing opinion, the interpretation rules of t...