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(接上期)三、依据《维也纳条约法公约》第31条和第32条来解释税收协定上文的分析表明绝不应孤立地来理解《维也纳条约法公约》第33条的规定,该条只是该公约关于条约解释的三个条文之一。第31条至第33条规定列于公约第三编第三节,该节标题为“条约之解释”。第33条本身援引了第
(Continued) III. Interpretation of tax treaties in accordance with articles 31 and 32 of the Vienna Convention on the Law of Treaties The above analysis shows that the provisions of article 33 of the Vienna Convention on the Law of Treaties should in no way be read in isolation Only one of the three provisions of the convention on the interpretation of treaties. The provisions of articles 31 to 33 are set out in section III, section III, of the Convention, which is entitled “Interpretation of the treaty”. Article 33 itself invokes the first