This article examines the interpretation of tax treaties under Swedish law. More particularly, it addresses three separate, but related, issues for relevance of tax treaty interpretation. First, the relationship between domestic law and tax treaties, second, the textualism in tax treaty interpretation and its consequences for the possibility to combat tax-treaty-related tax avoidance and third, the interpretation of tax treaty provisions based on article 3 (2) of the OECD Model. The analysis of these issues proceeds in three parts followed by a conclusion.