8.7 Impact of International Judgments on Domestic Taxation

International judgments and soft law shape domestic tax: treaty interpretation (the Vienna Convention's reading discipline), OECD-type commentary on treaties and transfer pricing, and foreign court decisions cited as persuasive authority in Nepali tax litigation. The globalization of tax law runs through information exchange, BEPS-type standards, and the doctrine network — the domestic tribunal reads the world, even while bound by domestic statute.