This new book is 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 as almost three-quarters of the well over 3,000 concluded tax treaties are plurilingual.
The study “The Interpretation of Plurilingual Tax Treaties” by Richard Xenophon Resch aims to help diminish treaty misapplication through abandonment of the current orthodoxy. The author also wants 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 Interpretation of Plurilingual Tax Treaties” by Richard Xenophon Resch is now available from tredition or can be ordered through retail using ISBN 978-3-7439-0208-4. tredition assists young and unknown authors with publishing their own books, but also cooperates with publishers and publishing houses. tredition publishes books in print and digital formats, distributes locally and online, and actively markets all titles.
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