Cross-border experts collaborate on the interpretation of the Gibraltar - Spain Tax Treaty.

It is not common that researchers on the two sides of the Gibraltar - Spain border collaborate, especially in matters of taxation. We just come from very different traditions. It was with this in mind that Manuel Benítez Pérez and myself sat down and wrote a paper comparing and contrasting the differences in the interpretative approach between our two traditions.

If the Vienna Convention does its job properly we should always end up with similar results regardless of our starting point. This paper sets out to test that hypothesis.

The Gibraltar - Spain Tax Treaty is a great test case as it contains a large amount of novel language which needs to be read and understood without the assistance of a large corpus of commentary and other ancillary pieces of assistance. 

In this paper we specifically discuss, how do our two traditions interpret treaties, are there similarities, and are the methods sufficient to arrive at common outcomes?

The link here is the result of our labours and we hope that it leads to more cross border collaboration by academics and thinkers.