The Interpretation Of Plurilingual Tax Treaties
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The Interpretation Of Plurilingual Tax Treaties
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Author : Richard Xenophon Resch
language : en
Publisher: Tredition Gmbh
Release Date : 2018-12-14
The Interpretation Of Plurilingual Tax Treaties written by Richard Xenophon Resch and has been published by Tredition Gmbh this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-14 with Taxation categories.
RICHARD X. RESCH THE INTERPRETATION OF PLURILINGUAL TAX TREATIES Based on an analysis of 3,844 tax treaties, the Vienna Convention on the Law of Treaties and its Commentaries (VCLT), and case law of various domestic and international courts. The current orthodoxy maintains that courts are not required to compare all language texts of a plurilingual treaty but may rely on a single one for cases of routine interpretation. This view is erroneous, in violation of the VCLT, and the source of treaty misapplication; taxpayers are ill-advised to pay attention only to the text in their own language. In daily practice, the issue is of great relevance: almost three-quarters of the well over 3,000 concluded tax treaties are plurilingual. The BEPS MLI escalates complexity because it modifies a large number of treaties having texts in various languages. This study aims to (1) help diminish treaty misapplication through abandonment of the current orthodoxy, (2) show that sole reliance on prevailing texts is available as a pragmatic alternative in line with the VCLT, and (3) provide policy recommendations how residual cases may be eliminated. To support these goals, this study seeks to provide conclusive arguments and useful data to policy makers, treaty negotiators, judges, practitioners, and scholars. Its analysis of all tax treaty final clauses is intended to help both taxpayers and courts interpreting tax treaties in practice. The general arguments presented in this book are however not limited to tax treaties, since similar issues play a role in the interpretation of other treaties, for example, in the field of foreign investment regulation.
Multilingual Texts And Interpretation Of Tax Treaties And Ec Tax Law
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Author : Guglielmo Maisto (jurist.)
language : en
Publisher: IBFD
Release Date : 2005
Multilingual Texts And Interpretation Of Tax Treaties And Ec Tax Law written by Guglielmo Maisto (jurist.) and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Law categories.
The book identifies linguistic issues arising in bilateral income tax conventions and presents an in-dept analysis of tax treaty policies on multilingualism and the administrative practice and case law on the issues raised by the translation of treaties. Individual country surveys discuss the use of legal concepts, including those 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). Further, the use of concepts in one state that are similar but not identical to a treaty concept that is well known only in the other state (e.g. droit d'auteur vs copyright) are presented. The book also includes special reports on multilingual issues under both art. 33 of the Vienna Convention and art. 3(2) of the OECD Model Convention and Commentaries. Finally, a specific chapter is devoted to the EU law aspects and a review of the jurisprudence of the European Court of Justice (ECJ).
Multilingual Tax Treaties
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Author : Paolo Arginelli
language : en
Publisher:
Release Date : 2015
Multilingual Tax Treaties written by Paolo Arginelli and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Interpretation Of Tax Treaties Under International Law
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Author : F. A. Engelen
language : en
Publisher: IBFD
Release Date : 2004
Interpretation Of Tax Treaties Under International Law written by F. A. Engelen and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Double taxation categories.
This publication considers the interpretation of tax treaties primarily from the standpoint of public international law. The principal purpose of this study is to analyse and discuss the rules and principles of international law relevant to the interpretation of treaties in general, and their application to tax treaties in particular. The rules of international law enshrined in articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties are therefore central to this study. Where appropriate, reference is made to the jurisprudence of the International Court of Justice, and to the law and procedure of other international court and tribunals. Considers also the extent to which the relevant rules and principles of international law are binding on domestic court and taxpayers. The importance of international law for the purpose of the interpretation of tax treaties is illustrated by a number of leading cases decided by the Dutch Supreme Court (Hoge Raad).
Interpretation And Application Of Tax Treaties In North America
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Author : Juan Angel Becerra
language : en
Publisher: IBFD
Release Date : 2007
Interpretation And Application Of Tax Treaties In North America written by Juan Angel Becerra and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Canada categories.
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.
Tax Treaty Interpretation
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2001-12-19
Tax Treaty Interpretation written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-12-19 with Business & Economics categories.
Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.
Tax Treaty Interpretation
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Author : Richard Xenophon Resch
language : en
Publisher: Tredition Gmbh
Release Date : 2020-05-05
Tax Treaty Interpretation written by Richard Xenophon Resch and has been published by Tredition Gmbh this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-05 with categories.
This study clarifies the meaning and application of Article 3(2) of the OECD Model Tax Convention on Income and on Capital. It maps the entire historical debate on the provision, illuminates flawed assumptions and misunderstandings in its course, and outlines how these continue to fuel the current controversies. In addition, it provides a comprehensive analysis of German case law concerning the interpretation of tax treaties and examines the extent to which the German Federal Fiscal Court has been influenced by views developed in doctrine. Finally, it clarifies the relationship between Article 3(2) and the rules on treaty interpretation codified in the Vienna Convention on the Law of Treaties, the meaning of 'context', and how the condition 'unless the context otherwise requires' is to be applied. Thereby, an approach is submitted that is firmly based on public international law principles and transcends the current controversies into a holistic synthesis.
Tax Treaties And Domestic Law
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Author : Guglielmo Maisto
language : en
Publisher: IBFD
Release Date : 2006
Tax Treaties And Domestic Law written by Guglielmo Maisto and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Double taxation categories.
This book analyses the relationships between tax treaties and domestic law from a constitutional and an international point of view, and how they can be improved in the fields of treaty override, treaty residence and anti-abuse measures. It also shows how the issues raised by these relationships are resolved by tax administrations and courts in selected European and non-European countries.
Interpretation And Application Of Tax Treaties
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Author : Ned Shelton
language : en
Publisher:
Release Date : 2004
Interpretation And Application Of Tax Treaties written by Ned Shelton and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Double taxation categories.
This book provides an excellent, practical resource for international tax practitioners no matter where they are located. Looking at tax treaties from a practical and planning point of view, the book provides an insight into treaty interpretation and application in a number of countries. Other highlights include case studies and OECD model treaties. Written by an expert in the field and taking the practical approach rather than the academic, this truly is an essential global tool for the tax adviser wishing to use tax treaties in tax planning.
The Interpretation Of Income Tax Treaties With Particular Reference To The Commentaries On The Oecd Model
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Author :
language : en
Publisher:
Release Date : 2005-01-01
The Interpretation Of Income Tax Treaties With Particular Reference To The Commentaries On The Oecd Model written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-01-01 with Double imposition - Conventions - Interprétation categories.