Download or read book Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law written by Guglielmo Maisto (jurist.) and published by IBFD. This book was released on 2005 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Download or read book Multilingual Tax Treaties written by Paolo Arginelli and published by . This book was released on 2015 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Interpretation of Multilingual Tax Treaties written by Paolo Arginelli and published by . This book was released on 2013 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this study is to single out and clarify the most common types of issues emerging in the interpretation of multilingual tax treaties (i.e. tax treaties authenticated in two or more languages). Its purpose is also to suggest how the interpreter should tackle and disentangle such issues under public international law, with a particular emphasis on the kinds of arguments he should use and the kinds of elements and items of evidence he should rely upon in order to support his construction of the treaty.
Download or read book The Interpretation of Plurilingual Tax Treaties written by Richard Xenophon Resch and published by Tredition Gmbh. This book was released on 2018-12-14 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book International Tax Treaties of All Nations written by Walter H. Diamond and published by . This book was released on 1975 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Authentic Languages and Official Translations of the Multilateral Instrument and Covered Tax Agreements written by Josef Schuch and published by . This book was released on 2019 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authentic languages of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly referred to as the multilateral instrument, MLI) are French and English, both languages being equally authentic. The MLI modifies hundreds of bilateral double taxation conventions (hereinafter 'tax treaties'). These tax treaties have their own authentic languages, often the official languages of the contracting states, which might be different than French and English. This leads to complicated situations. For example Austria and Italy have indicated that they wish to modify the 1981 Austria-Italy tax treaty by the MLI. The authentic languages of that tax treaty are German and Italian. As a consequence, when one wants to consult the Austria-Italy tax treaty as modified by the MLI, the original provisions of the tax treaty are authentic in German and Italian, whereas the provisions modified by the MLI are authentic in French and English. As a result, it is possible that some paragraphs of a certain provision of the tax treaty are authentic only in German and Italian, while some other paragraphs of that provision as modified by the MLI are authentic only in French and English. Immediately questions arise as to how one should interpret those tax treaties which do not have French and English as their authentic languages and which are modified by the MLI, and how interpretation issues related to different authentic language versions should be resolved. This contribution will provide answers to these questions.
Download or read book International Tax Treaties of All Nations written by Walter H. Diamond and published by . This book was released on 1976 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interpretation of Tax Treaties under International Law written by F. A. Engelen and published by IBFD. This book was released on 2004 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Download or read book International Tax Treaties of All Nations written by Walter H. Diamond and published by . This book was released on 1975-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Treaties 1616 1667 written by Nations Unies and published by . This book was released on 1992 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Treaties 1445 1581 written by Nations Unies and published by . This book was released on 1992 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Treaties and Domestic Law written by Guglielmo Maisto and published by IBFD. This book was released on 2006 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book International Tax Treaties of All Nations Series B written by Walter H. Diamond and published by . This book was released on 1978 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Beneficial Ownership in Tax Law and Tax Treaties written by Pablo A Hernández González-Barreda and published by Bloomsbury Publishing. This book was released on 2020-05-28 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.
Download or read book The OECD Multilateral Instrument for Tax Treaties written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. This book analyses the MLI, which was signed by over seventy jurisdictions on 7 June 2017. The topics covered include: • the procedural mechanisms on how the new measures to prevent base erosion and profit shifting (BEPS) will interact with and complement existing tax treaties; • the scope of the MLI in order to ascertain which tax treaties and taxes are covered; • the interpretation of terms used in the MLI and the relationship between the languages used in the MLI and in the particular tax treaties; • the implementation of the minimum standard through the MLI, as well as how states can exercise various options offered by the MLI and reserve the right not to apply certain provisions of the MLI; • the legal consequences of the exercise of options and reservations for the other states; • the notification procedure through which states declare their choices; and • the possibilities and procedure for withdrawal from the obligations entered into upon signing the MLI. Finally, the book discusses whether the mechanism of the MLI can serve as a role model for future changes to the OECD Model Convention. The book incorporates the analyses of leading scholars and practitioners dealing with international tax matters. Critical insights are offered for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.
Download or read book Tax Treaty Interpretation and Authentic Languages Lessons from Polish Case Law written by R.X. Resch and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article argues the case for a holistic approach to tax treaty interpretation in respect of multiple authentic language texts, which is supported by Polish case law. In daily practice, courts rarely consider other language text(s). Established international doctrine sanctions this practice by maintaining that a comparison of text(s) would not be necessary for cases of 'routine interpretation'. This state of affairs impairs international consistency of tax treaty interpretation and necessarily produces cases of treaty misapplication. Hence, it is all the more important to pay attention to case law in which a court has looked at other authentic text(s) - particularly when it has commented on the methodology of plurilingual treaty interpretation in a fundamental manner and not only used the other text(s) to resolve an ambiguity or confirm an interpretation based on the text in its own language. This article outlines and discusses the position developed by the Polish Supreme Administrative Court (NSA) which is congruent with the views developed by the present author elsewhere based on fundamental principles of public international law and considerations of systematic consistency.
Download or read book International Tax Treaties of All Nations written by Walter H. Diamond and published by . This book was released on 1975 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
