Processing...
Continue shopping Go to cart
return to product list

Multilingual Tax Treaties: Interpretation, Semantic Analysis and Legal Theory

This book singles out the most common issues that arise in the interpretation of multilingual tax treaties, and suggests ways for an interpreter to tackle them.
 
tab_0
Title:

Multilingual Tax Treaties: Interpretation, Semantic Analysis and Legal Theory

Series:

Volume 33 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-321-2

Type of publication:

Print book

Number of pages:

820

Terms:

Price includes delivery. View purchase information.

Price:
EUR 135 / USD 160 (VAT excl.)
Order Print
tab_1
Title:

Multilingual Tax Treaties: Interpretation, Semantic Analysis and Legal Theory

Series:

Volume 33 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-322-9

Type of publication:

eBook in ePub format

Number of pages:

820

Other:

Please note: Adobe Digital Editions is required
Read our eBook FAQ | Download sample

Price:
EUR 108 / USD 128 (VAT excl.)
Order eBook: ePub
tab_2
Title:

Multilingual Tax Treaties: Interpretation, Semantic Analysis and Legal Theory

Series:

Volume 33 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-321-2

Type of publication:

Online book

Number of pages:

820

Access:

Up to 5 users. View purchase information.

Price:
EUR 135 / USD 160 (VAT excl.)
Order Online Book
tab_offer
  • Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books (valid student card required).

To obtain bulk or student discounts, contact Customer Support.

Multilingual Tax Treaties: Interpretation, Semantic Analysis and Legal Theory

Why this book?

Tax treaties are generally concluded in multiple authentic languages. This practice adds a factor that is to be taken into account when such treaties are interpreted and, in some cases, increases the complexity of that task.
 
This book aims at identifying and clarifying the most common issues emerging in the interpretation of multilingual tax treaties. It suggests how an interpreter should tackle and disentangle such issues under public international law, with emphasis on the arguments to be used and the elements and items of evidence the interpreter can rely on to support his construction of the treaty.
 
The issues of interpretation of multilingual treaties dealt with in this study may be divided between those of a general nature and those specific to multilingual tax treaties. Particular attention is paid to the interaction between the renvoi to the contracting states’ domestic laws, encompassed in article 3(2) of OECD Model-based tax treaties, and the linguistic aspects of those treaties, including their multilingualism.
 
The study first develops a normative (prescriptive) theory of treaty interpretation based on modern linguistic and, more specifically, semantic theories. It then carries out a positive (descriptive) analysis, which highlights the generally accepted principles and rules of treaty interpretation under public international law. This twofold approach is intended to (i) carve out from the normative legal theory the results potentially conflicting with the generally accepted principles and rules of international law, and (ii) show how the normative legal theory might be applied to resolve cases where no common legal solution has been reached.
 

Downloads

 

This book is part of the IBFD Doctoral Series

Author(s)

Paolo Arginelli obtained his PhD from Leiden University. He is Adjunct Professor and Researcher of International and Tax Law at the Università Cattolica del Sacro Cuore in Italy and a postdoctoral researcher at IBFD. He practises as an international tax advisor in Lugano, Switzerland.

 

return to product list