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The Resource The interpretation of plurilingual tax treaties : theory, practice, policy

The interpretation of plurilingual tax treaties : theory, practice, policy

Label
The interpretation of plurilingual tax treaties : theory, practice, policy
Title
The interpretation of plurilingual tax treaties : theory, practice, policy
Creator
Subject
Language
eng
Summary
This study examines whether courts are legally required to compare all authenticated language texts when interpreting a plurilingual tax treaty. The analysis of over 3844 treaties results with the conclusion that the current courts are not required to do this, but may rely on a single text for cases of routine interpretation. According to the author, this view is fundamentally flawed, in violation of the Vienna Convention on the Law of Treaties, and the source of treaty misapplication. In general, this study aims to: (1) help diminish treaty misapplication through abandonment of the current orthodoxy; and (2) show that sole reliance on prevailing texts is available as a pragmatic alternative in line with the Vienna Convention that reduces global resource costs of tax treaty interpretation and increases its overall consistency by eliminating unintended deviations caused by language idiosyncrasies. In this respect the author provides policy recommendations how residual cases may be eliminated
http://library.link/vocab/creatorName
Resch, R.X
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • treaty interpretation
  • tax treaty
  • case law
  • Vienna Convention on the Law of Treaties
Label
The interpretation of plurilingual tax treaties : theory, practice, policy
Instantiates
Publication
Extent
XXXV, 479 p.
Isbn
9783743902084
Label
The interpretation of plurilingual tax treaties : theory, practice, policy
Publication
Extent
XXXV, 479 p.
Isbn
9783743902084

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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