The book identifies linguistic issues arising in bilateral income tax conventions and presents an in-dept analysis of tax treaty policies on multilingualism and

Tax treaties are generally concluded in multiple authentic languages. This practice adds a factor that is to be taken into account when such treaties are interp

RICHARD X. RESCH THE INTERPRETATION OF PLURILINGUAL TAX TREATIES Based on an analysis of 3,844 tax treaties, the Vienna Convention on the Law of Treaties and it

This publication considers the interpretation of tax treaties primarily from the standpoint of public international law. The principal purpose of this study is

Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes