An examination of linguistic issues arising in bilateral income tax conventions covering tax treaty policies of each country on multilingualism and administrative practice and case law on the issues raised by translation of treaties in more than one official language. Use of legal concepts is also covered in the country surveys, including the use of legal concepts 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). The subject also includes the use of concepts in one state that are similar but not identical to a treaty concept in the other state (e.g. droit d‘auteur vs copyright).
Maisto, G. (ed.), Multilingual texts and interpretation of tax treaties and Ec tax law, IBFD, AMSTERDAM -- NLD 2005: 354 [http://hdl.handle.net/10807/23219]
Multilingual texts and interpretation of tax treaties and Ec tax law
Maisto, Guglielmo
2005
Abstract
An examination of linguistic issues arising in bilateral income tax conventions covering tax treaty policies of each country on multilingualism and administrative practice and case law on the issues raised by translation of treaties in more than one official language. Use of legal concepts is also covered in the country surveys, including the use of legal concepts 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). The subject also includes the use of concepts in one state that are similar but not identical to a treaty concept in the other state (e.g. droit d‘auteur vs copyright).
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