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  • pragmatic aim x
  • Rechtswissenschaften x
  • Volkswirtschaft x
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  • Rechtsgeschichte, Rechtsphilosophie, Rechtssoziologie x
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Territorial Dispute (Libya/Chad) , Judgment of 3 February 1994, ICJ Reports 1994, pp. 21–22, para. 41. In any case, a different customary international law existed in 1962, when the International Law Commission (ILC) initiated work aimed to codify international rules on treaty interpretation. If claims are made that the rules laid down in Articles 31–33 of the VCLT are identical with customary rules on treaty interpretation, consequently, this cannot explain why Articles 31–33 are always relevant for the interpretation of tax treaties concluded by Sweden. An additional

any- thing else, we need to understand the role of party inten- tion. To gain this understanding, we need to establish the aim of the treaty interpretation process assumed by Ar- ticles 31–33. When tax lawyers describe the relevant in- ternational law, they often maintain that Articles 31 and 32 stand for two different approaches to treaty interpreta- tion.16 As they articulate it, Article 31 requires the adop- tion of a textual (or objective) approach whereby, when applying Article 31, interpreters consequently inquire into the meaning of the text of treaties.17

cannot be obtained quickly. Accordingly, the Anti-Tax Avoidance Package, including the ATA Directive, should represent a pragmatic approach that sets out initiatives, which can take effect prior to agreement and introduction of the CCCTB. Having the aim of combating tax avoidance practices that directly affect the functioning of the internal market, the ATA Directive, thus, lays down anti-avoidance rules in the following six specifc fields: deductibility of interest, exit taxation, a switch-over clause, a general anti-avoidance rule (GAAR), the CFC rules, and rules to