税收协定属于双边性国际条约,其解释要遵循国际法上关于条约解释的一般国际法规则和习惯;同时,各国在实践中又形成了自己独具特色的解释规则。各国在解释税收协定时是否适用条约法公约主要与该国是否为公约的签字国、相关税收协定是否在条约法公约生效后缔结、实践中是否区分税收协定与非税收条约的解释等因素有关。但是,各国也必须尊重OECD范本注释、UN范本注释和相互协商协议所体现的共同解释,应当认识到税收协定虽有其特性及特殊规则,但《维也纳条约法公约》仍然适用并应得到广泛的应用。 Tax treaties belong to bilateral international treaties. Their interpretations should follow the general rules and conventions of international law concerning the interpretation of treaties. At the same time, they form their own unique interpretation rules in practice. Whether or not the conventions of treaties and conventions in the countries to be consulted is mainly related to whether or not the country is a signatory of the convention, whether the relevant tax treaties are concluded after the entry into force of the treaties and conventions, and whether the tax treaties are distinguished from the interpretation of non-tax treaties in practice. However, all countries must also respect the common interpretations embodied in the OECD Model Notes, UN Model Notes and Mutual Consultative Agreements. It should be recognized that although the tax treaty has its own characteristics and special rules, the Vienna Convention on the Law of Treaties still applies and should be widely application.