The Interpretation of Multilingual Tax Treaties

Paolo Arginelli

Research output: Book/ReportBook

Abstract

The purpose of this study is to (i) 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), and (ii) 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.
Original languageEnglish
PublisherLeiden University Press
Number of pages679
ISBN (Print)9789087282011
Publication statusPublished - 2013

Keywords

  • tax
  • treaties

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