Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law

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