Tag: Vienna Conventions
There are three multilateral “Vienna Conventions” which are relevant for taxation purposes. Among them, the Convention of 23 May 1969 on the Law of Treaties is particularly related to the interpretation of tax and other treaties. This convention contains generally accepted rules applying to tax treaties, the conclusion of treaties, their observance, application and interpretation, etc.. There are also Vienna Conventions on Diplomatic and Consular Relations, which address taxation and other issues in that context.