LEADER 02158nam  22002533  450 
001 996664156303316
005 20250625124415.0
010   $a9789076078823
010   $a9076078823
035   $a(EXLCZ)9939262572400041
100   $a20230627d2005      uy         0
101 0 $aeng
135   $aurcnu||||||||
200 14$aMultilingual Texts and Interpretation of Tax Treaties and EC Tax Law /$fProf. Guglielmo Maisto
210   $aAmsterdam $cInternational Bureau of Fiscal Documentation$d2005
215   $axxvi, 344 s. ;$d23 cm
225 1 $aEC and international tax law series,$x1574-969X ;$vv. 1.
300   $a"NUR 826".
327   $aThe Belgian experience; The Canadian experience; The Italian experience; The Swiss experience; The perspective of international law; Multilingualism and interpretation of EU law; The OECD Model Convention and commentaries; Austria; Belgium; France; Germany; Italy; Netherlands; Switzerland; Panel: Possible solutions to multilingual issues; Conclusions.
330   $aThe book identifies linguistic issues arising in bilateral income tax conventions and presents an in-dept analysis of tax treaty policies on multilingualism and the administrative practice and case law on the issues raised by the translation of treaties. Individual country surveys discuss the use of legal concepts, including those 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). Further, the use of concepts in one state that are similar but not identical to a treaty concept that is well known only in the other state (e.g. droit d'auteur vs copyright) are presented. The book also includes special reports on multilingual issues under both art. 33 of the Vienna Convention and art. 3(2) of the OECD Model Convention and Commentaries. Finally, a specific chapter is devoted to the EU law aspects and a review of the jurisprudence of the European Court of Justice (ECJ)
701   $aMaisto$b Guglielmo$0145302
912   $a996664156303316
996   $aMultilingual Texts and Interpretation of Tax Treaties and EC Tax Law$94397543
997   $aUNISA