The Interpretation of plurilingual tax treaties: theory, practice, policy

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The Interpretation of plurilingual tax treaties: theory, practice, policy

Type: Doctoral Thesis
Title: The Interpretation of plurilingual tax treaties: theory, practice, policy
Author: Resch, R.X.
Issue Date: 2018-10-10
Keywords: Tax
Treaties
Interpretation
Plurilingual
Multilingual
OECD
UN
EU
Africa
Asia
Abstract: The current orthodoxy maintains courts are not required to compare all language texts of a plurilingual tax treaty but may rely on a single one for cases of 'routine interpretation'. This view is fundamentally flawed, in violation of the Vienna Convention on the Law of Treaties, and the source of treaty misapplication. 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 Vienna Convention that reduces global resource costs of tax treaty interpretation and increases its overall consistency by eliminating unintended deviations caused by language idiosyncrasies; (3) provide policy recommendations how residual cases may be eliminated. To support this goals, this study seeks to provide conclusive arguments and useful data to policy makers, treaty negotiators, judges, practitioners, and other scholars. Its analysis of the final clauses in 3,844 tax treaties is intended to help both taxpayers and courts interpreting tax treaties in practice. The general arguments presented in this book are 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.
Promotor: Supervisor: Raad C. van, Avery Jones J.F.
Faculty: Faculty of Law
University: Leiden University
Uri: urn:isbn:9783749302084
Handle: http://hdl.handle.net/1887/66117
 

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application/pdf Cover 69.93Kb View/Open
application/pdf Title pages_Contents_Abbreviations_Preface 167.4Kb View/Open
application/pdf Chapter 1 140.9Kb View/Open
application/pdf Chapter 2 170.6Kb View/Open
application/pdf Chapter 3 268.5Kb View/Open
application/pdf Chapter 4 244.4Kb View/Open
application/pdf Chapter 5 215.5Kb View/Open
application/pdf Chapter 6 171.9Kb View/Open
application/pdf Chapter 7 237.8Kb View/Open
application/pdf Chapter 8 836.1Kb View/Open
application/pdf Chapter 9 396.5Kb View/Open
application/pdf Chapter 10 198.2Kb View/Open
application/pdf Chapter 11 137.9Kb View/Open
application/pdf Appendices 139.3Kb View/Open
application/pdf Sample 223.3Kb View/Open
application/pdf References 173.3Kb View/Open
application/pdf Summary in English 112.0Kb View/Open
application/pdf Summary in Dutch 114.4Kb View/Open
application/pdf Curriculum Vitae 84.02Kb View/Open
application/pdf Propositions 97.65Kb View/Open

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