| Several tax treaty interpretation methods have been developed in the field of international taxation over a long period of time, which mainly include the treaty interpretation rules stipulated in the Vienna Convention on the Law of Treaties, the OECD Model Commentary, interpretations according to national laws of the contracting states, and the unilateral technical interpretations formulated by some countries. Moreover, in order to achieve the consistency in the interpretation of tax treaties by contracting states, the common interpretation method has been developed in the international taxation theory and practice. However, the current interpretation framework of international tax law could not provide a satisfactory interpretation scheme for tax treaties. Due to the differences in tax policies or interpretation methods between China and its treaty partners, the conflicts of interpretation may lead to tax disputes in the interpretation and application of tax treaties, thus expose taxpayers to the risk of double taxation. In order to create a sound law-based business environment for taxpayers and improve the clarity and predictability of international tax law, Chinese Government should clarify the provisions of tax treaties, pay close attention to the positions and attitudes of various countries towards the OECD Model Commentary, formulate technical explanations of tax treaties between China and other countries, properly refer to the judgments of foreign courts, and recognize the qualification results of the source countries and other complementary methods. |
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