Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law
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Abstract
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Abstract
An examination of linguistic issues arising in bilateral income tax conventions. It covers 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.
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An examination of linguistic issues arising in bilateral income tax conventions. It covers 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.
Key concepts: Tax law, Interpretation (philosophy), Tax treaty, Treaty, Political science, Law, International law, Double taxation