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...

Full description

Bibliographic Details
Call Number:Libro Electrónico
Main Author: Arginelli, Paolo, 1975- (Author)
Format: Electronic eBook
Language:Inglés
Published: Amsterdam, The Netherlands : IBFD, 2015
Series:Doctoral series ; v. 33.
Subjects:
Double taxation > Treaties.
Treaties > Language.
Treaties > Interpretation and construction.
Double imposition > Traités.
Traités > Langage.
Traités > Interprétation.
Double taxation
Treaties > Interpretation and construction
Treaties > Language
Multilingual legal documents
Treaties
Online Access:Texto completo
Table of Contents:
  • 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.

Similar Items