IFA has released the book “Tax Treaty Interpretation under the Vienna Convention on the Law of Treaties”, published by IBFD.
Chief editors: Robert Danon, Guglielmo Maisto and Adolfo Martín Jiménez
Contributors: John Avery Jones, Chloe Burnett, Jean Blaise Eckert, Robert Danon, Jennifer Davies, Sjoerd Douma, Craig Elliffe, Bruno Gibert, Daniel Gutmann, Johann Hattingh, Michael Lang, Guglielmo Maisto, Adolfo Martín Jiménez, Katerina Perrou, Pasquale Pistone, Richard Xénophon Resch, Stef Van Weeghel, Scott Wilkie.
Since its creation in 1938, the core purpose of the International Fiscal Association has been the study and advancement of international tax law, and one of its natural focuses is tax certainty in the international dimension.The International Fiscal Association has been working for several years on this book, “Tax Treaty Interpretation in light of the Vienna Convention on the Law of Treaties”.
The role and status of the OECD commentaries in tax treaty practice have equally been explored on numerous occasions, both at IFA Congresses and during branch meetings.
In recent years, however, tax treaty interpretation has faced new challenges. On the one hand, the emergence of new international standards and rules has prompted novel interpretative questions. On the other hand, court decisions dealing with tax treaty interpretation continue to be on the rise. Finally, as the principles of tax treaty interpretation evolve, their relationship with those of general international law requires increased attention.
This book revisits the fundamental principles of interpretation of tax treaty law and provides guidance in order to facilitate and strengthen the consistency of tax treaty practice with the principles laid down in the Vienna Convention on the Law of Treaties (VCLT).
The official launch event will take place on Sunday, 18 October 16.15 – 17.15 AEST.
Details: Scientific Programme | IFA 2026 Melbourne Congress
The book will have free distinctive parts:
First, the book assesses the consistency of tax treaty interpretation with the general framework provided by the VCLT and, more broadly, that of public international law.
Second, this volume identifies the specificities of tax treaty interpretation (notably its relationship with domestic law) and the challenges that such specificities present.
Third, the book deconstructs the most relevant tax treaty interpretation questions occurring in practice as well as the current trends in judicial decisions on tax treaty interpretation.
The book comprises two general reports prepared by its editors which build on the topical chapters written by leading experts on tax treaty interpretation. It serves as a reference guide to practitioners (particularly those involved in tax treaty controversies), treaty negotiators, representatives of international organizations, policymakers and scholars.
We invite you to discover this contribution to the IFA bookshelf written by the distinguished IFA Members, and join the official launch event at the IFA Congress 2026 in Melbourne (18–22 October).
