* * ' (!!!) ) ) % '#% ! * , . - ! " #!!$ ' $ & % ' "# - ) % #!!$ ( ) % ' % + * ) % " ' * ' $ . &% ' ' * $ * , - ! ) #! * ( ) ( ( + ' % # ! ( $ #! ! - - * ' % * Vienna Convention on the Law ' %/ Treaties ) "A treaty shall be interpreted in good faith in accordance with the ordinary meaning to be given to the terms of the treaty in their context and in the light of its object and purpose" # + #!!" '* 0 % OECD "it is agreed that States do not ) have to grant the benefits of a double taxation ' convention where arrangements that constitute an ! abuse of the provisions of the convention have been ' ' entered into." ' ! "* % ' " "
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