Review of recent treaty cases - NatWest II, NEC and SA Andritz

This article reviews three recent court decisions involving tax treaty issues: NatWest II, decided by the US Court of Federal Claims in November 2003; NEC decided by the English High Court, also in November 2003; and SA Andritz, decided by the French Conseil d'État in December 2003. The article also gives the author's comments on each decision.