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

The purpose of this study is to single out and clarify the most common types of issues emerging in the interpretation of multilingual tax treaties (i.e. tax tre

This book analyses the relationships between tax treaties and domestic law from a constitutional and an international point of view, and how they can be improve

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