Download or read book The Roles of Preamble in the Interpretation of Tax Treaty on Income and Capital written by M. Zul-Hasymi and published by . This book was released on 2016 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis investigates the importance of the Preamble for the interpretation of tax treaties on income and capital. In addition, it explores whether the preamble has any influence on and relevance for the outcome of the decisions in tax cases. About 31 cases from courts all over the world were selected and analyzed, based on the arguments and opinions of experts in the field of statutory and tax treaty interpretation.