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Multilingual tax treaties : interpretation, semantic analysis and legal theory /
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 emergi...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD,
2015
|
| Colección: | Doctoral series ;
v. 33. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- General introduction
- Semantic analysis
- Normative analysis and necessity of a formal approach
- Linguistic practices in international affairs
- Introduction to the VCLT
- Positive analysis of Articles 31 and 3 of the VCLT and their contribution to the author's normative legal theory on treaty interpretation
- Interpretation of multilingual treaties
- Interpretation of multilingual tax treaties
- Correction of errors : Article 79 of the VCLT
- Conclusions.