Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law

Type Book

Series

EC and International Tax Law Series

Editor(s)

Guglielmo Maisto

Date of publication

March 2005

DOI https://doi.org/10.59403/2t5rwrj

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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.

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 excerpt, including table of contents

This book is part of the EC and International Tax Law Series

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Contributors

Prof. Siegbert Alber, Roger M. Cadosch, Ruben De Boeck, Sjoerd Douma, Prof. Augusto Fantozzi, Prof. Han Kogels, Jean Pierre Le Gall, Caroline Legros , Prof. Guglielmo Maisto , Prof. Jacques Malherbe , Vanessa E. Metzler, Andrea Parolini , Alexander Rust, Prof. Claudio Sacchetto Jacques Sasseville.
















Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law: https://doi.org/10.59403/2t5rwrj
Chapter 1 – The Belgian Experience: https://doi.org/10.59403/2t5rwrj001
Chapter 2 – The Canadian Experience: https://doi.org/10.59403/2t5rwrj002
Chapter 3 – The Italian Experience: https://doi.org/10.59403/2t5rwrj003
Chapter 4 – The Swiss Experience: https://doi.org/10.59403/2t5rwrj004
Chapter 5 – The Perspective of International Law: https://doi.org/10.59403/2t5rwrj005
Chapter 6 – Multilingualism and Interpretation of EU Law: https://doi.org/10.59403/2t5rwrj006
Chapter 7 – The OECD Model Convention and Commentaries: https://doi.org/10.59403/2t5rwrj007
Chapter 8 – Austria: https://doi.org/10.59403/2t5rwrj008
Chapter 9 – Belgium: https://doi.org/10.59403/2t5rwrj009
Chapter 10 – France: https://doi.org/10.59403/2t5rwrj010
Chapter 11 – Germany: https://doi.org/10.59403/2t5rwrj011
Chapter 12 – Italy: https://doi.org/10.59403/2t5rwrj012
Chapter 13 – Netherlands: https://doi.org/10.59403/2t5rwrj013
Chapter 14 – Switzerland: https://doi.org/10.59403/2t5rwrj014
Chapter 15 – Panel: Possible Solutions to Multilingual Issues: https://doi.org/10.59403/2t5rwrj015
Chapter 16 – Conclusions: https://doi.org/10.59403/2t5rwrj016
Contributors: https://doi.org/10.59403/2t5rwrj017

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