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Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law
An examination of linguistic issues arising in bilateral income tax conventions. It covers tax treaty policies of each country on multilingualism and administrative practice and case law on the issues raised by translation of treaties in more than one official language.
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- Title:
Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law
- Subtitle:
EC and International Tax Law Series: Volume 1
- Editor(s):
Guglielmo Maisto
- Date of publication:
March 2005
- ISBN:
90-76078-82-3
- Type of publication:
Print Book
- Number of pages:
344
- Terms:
Price includes delivery. View purchase information
- Price:
- € 95 / $ 120 (VAT excl.)
- tab_1
- Title:
Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law
- Subtitle:
EC and International Tax Law Series: Volume 1
- Editor(s):
Guglielmo Maisto
- Date of publication:
March 2005
- ISBN:
90-76078-82-3
- Type of publication:
Online Book
- Number of pages:
344
- Access:
Up to 5 users. View purchase information
- Price:
- € 95 / $ 120 (VAT excl.)
- Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law
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Why this book?
An examination of linguistic issues arising in bilateral income tax conventions covering tax treaty policies of each country on multilingualism and administrative practice and case law on the issues raised by translation of treaties in more than one official language.Use of legal concepts is also covered in the country surveys, including the use of legal concepts that do not exist in the legal system of one of the two contracting states and the way such concepts should be interpreted in such state (e.g. trust). The subject also includes the use of concepts in one state that are similar but not identical to a treaty concept in the other state (e.g. droit d‘auteur vs copyright).
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Sample chapterThis book is part of the EC and International Tax Law Series
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Table of contentsMain contents
- Part One: Multilingual issues under internal laws with a particular emphasis on tax law: the Belgian experience; the Canadian experience; the Italian experience; the Swiss experience
- Part Two: Multilingual issues of interpretation under international treaty law
- Part Three: Multilingual issues under EU law
- Part Four: Multilingual issues under the OECD Model Convention and Commentaries
- Part Five: Country surveys of multilingual issues in tax treaty law: Austria; Belgium; France; Germany; Italy; the Netherlands; Switzerland
- Part Six: Possible changes to the OECD Model Convention and Commentaries as a solution to multilingual issues
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