Multilingual Texts and Interpretation of Tax Treaties and EC Tax LawGuglielmo Maisto (jurist.) IBFD, 2005 - 344 pages 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). |
Contents
Part two multilingual issues of interpretation under international treaty law | 89 |
part three Multilingual issues under eu law | 103 |
Part FOUR MULTILINGUAL ISSUES UNDER THE OECD MODEL CONVENTION AND COMMENTARIES | 127 |
Part five country surveys of multilingual issues in tax treaty law | 135 |
possible changes to oecd model convention and commentaries as a solution to multilingual issues | 321 |
Part seven conclusions | 333 |
contributors | 343 |
Common terms and phrases
according administration adopted appears application approach arise Article Austrian authentic text authorities Belgian Belgium Canada civil clause Commentary common concept concerning concluded considered Constitution context contracting Convention Council countries Court decision definition Directive divergence domestic double drafted Dutch English English English version equally establishment European example exemption exist expression fact federal fiscal foreign France French version German given income interest internal law interpretation issue Italian Italy judgment language versions lead legal concept legislation limited linguistic meaning Member multilingual negotiators Netherlands object OECD MC OECD Model official languages particular parties partnership person possible practice prevailing principle problem provision published question reference regard relating resident respect result rules shares similar sion situation specific Supreme Court Switzerland tax law tax treaties taxable taxation taxpayer term tion translation trust United