Multilingual Tax Treaties : (Record no. 17579)
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| fixed length control field | 11180nam a22005053i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC6176422 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114210.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2015 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087223229 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087223212 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6176422 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6176422 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1145889967 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4475 |
| Item number | .A745 2015 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 341.48439999999999 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Arginelli, Paolo. |
| 245 10 - TITLE STATEMENT | |
| Title | Multilingual Tax Treaties : |
| Remainder of title | Interpretation, Semantic Analysis and Legal Theory. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2015. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2015. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (733 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | IBFD Doctoral Series ; |
| Volume/sequential designation | v.33 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- Title Page -- Copyright Page -- Table of Contents -- Foreword -- List of Abbreviations -- Chapter 1: General Introduction -- 1.1. Purpose and methodology of the study -- 1.1.1. Purpose -- 1.1.1.1. Issues potentially concerning all multilingual treaties -- 1.1.1.2. Issues specifically concerning multilingual tax treaties -- 1.1.2. Methodology -- 1.2. Structure -- Part One: Semantic and Normative Analysis -- General Remarks -- Chapter 2: Semantic Analysis -- 2.1. Language as means of communication -- 2.2. Learning and using language: Relation between listemes and concepts -- 2.2.1. In general -- 2.2.2. Relation between listemes and concepts: Basic features -- 2.2.3. Relation between listemes and concepts: Conventionality -- 2.2.4. Relation between listemes and concepts: Ambiguity -- 2.3. Characteristics of concepts -- 2.3.1. In general -- 2.3.2. Reference, denotation, intension and extension -- 2.3.3. Linguistic theories of concepts -- 2.3.3.1. Traditional theories -- 2.3.3.2. Prototype semantics theory -- 2.3.3.2.1. Prototype semantics and language vagueness -- 2.3.3.2.2. Prototype semantics, vagueness and polysemy -- 2.3.3.3. Stereotype semantics theory -- 2.3.3.4. Final remarks -- 2.3.4. Relations among listemes (as well as among their corresponding concepts) -- 2.4. Meaning of sentences -- 2.4.1. Role of grammar -- 2.4.1.1. Combination of listemes: Morphology and syntax -- 2.4.1.2. Morphology -- 2.4.1.3. Syntax -- 2.4.2. Semantic analysis of clauses and sentences (utterances) -- 2.4.2.1. Underspecification of utterances and the role played by the overall context -- 2.4.2.2. Cooperative principles -- 2.4.2.3. Utterance meaning -- 2.4.2.3.1. Determining the utterance meaning (1): Propositional calculus -- 2.4.2.3.2. Determining the utterance meaning (2): Implicature relations. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 2.4.2.3.3. Determining the utterance meaning (3): Presuppositions -- 2.4.3. Final remarks on the role of grammar and semantics in the formulation and interpretation of utterances -- 2.4.4. Special case of sentences that cover the future -- Chapter 3: Normative Analysis and Necessity of a Formal Approach -- 3.1. Normative theory on treaty interpretation based on semantic analysis -- 3.2. Impact of the semantic analysis on the interpretation of multilingual treaties -- 3.3. Liberal theory of politics and international law: The necessity of a formal approach -- 3.3.1. Non-existence of a single meaning of treaty provisions: The discretion of the interpreter -- 3.3.2. Liberal theory of politics and its bearing on treaty interpretation -- 3.3.2.1. Concreteness and normativity of international treaty law -- 3.3.2.2. Claimed (apparent) solution of the clash between concreteness and normativity: The relevance of the common intention of the parties as expressed by the treaty text -- 3.3.2.3. Articles 31 and 32 of the VCLT as legal codification of the general principles underlying the quest for the utterance meaning -- 3.3.2.3.1. Impact of language vagueness and ambiguity on the establishment of the utterance meaning of a treaty provision -- 3.3.2.3.2. Impact of the cultural background of the interpreter on the establishment of the utterance meaning of a treaty provision -- 3.3.2.4. Double nature of treaty interpretation -- 3.3.2.5. Existence of trends in the interpretation of treaties -- 3.4. Final remarks -- Part Two: Positive Analysis and Its Interaction with Normative Analysis: A Normative Legal Theory on the Interpretation of Multilingual Tax Treaties -- Chapter 4: Linguistic Practices in International Affairs -- 4.1. In general -- 4.2. Treaties -- 4.2.1. In general -- 4.2.2. Bilateral treaties in particular -- Chapter 5: Introduction to the VCLT. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 5.1. Brief historical background of the VCLT and the ILC -- 5.2. Scope of the VCLT -- Chapter 6: Positive Analysis of Articles 31 and 32 of the VCLT and Their Contribution to the Author's Normative Legal Theory on Treaty Interpretation -- 6.1. In general -- 6.2. Positive analysis of the rules of interpretation in articles 3 and 32 of the VCLT -- 6.2.1. ILC approach to the codification of the rules on treaty interpretation -- 6.2.2. Hierarchical order of the rules of interpretation in articles 31 and 32 of the VCLT and the metaphor of the "crucible" -- 6.2.3. Content of the rules of interpretation enshrined in articles 31 and 32 of the VCLT -- 6.2.3.1. In general -- 6.2.3.2. Good faith -- 6.2.3.3. Ordinary meaning -- 6.2.3.3.1. Object and purpose of the treaty -- 6.2.3.3.2. Context -- 6.2.3.3.3. Subsequent agreements and practice -- 6.2.3.3.4. Relevant rules of international law -- 6.2.3.4. Special meaning -- 6.2.3.5. Supplementary means of interpretation -- 6.3. Assessment of the rules in articles 31 and 32 of the VCLT in light of the author's normative theory of treaty interpretation -- Chapter 7: Interpretation of Multilingual Treaties -- 7.1. Relevance of article 33 of the VCLT and structure of this chapter -- 7.2. Historical background to and preparatory work on article 33 of the VCLT -- 7.2.1. Third Report on the Law of Treaties prepared by Sir Humphrey Waldock -- 7.2.2. Sixteenth session of the ILC and the International Law Commission's 1964 Draft articles on the law of treaties (1964 Draft) -- 7.2.3. Governments' comments on the 1964 Draft -- 7.2.4. Sixth Report on the Law of Treaties prepared by Sir Humphrey Waldock -- 7.2.5. Eighteenth session of the ILC and the 1966 Draft -- 7.2.6. United Nations Conference on the Law of Treaties. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 7.3. Construction of multilingual treaties under the rules of interpretation enshrined in article 33 of the VCLT and the author's fundamental principles of interpretation -- 7.3.1. In general -- 7.3.2. Status of the various authentic texts and relevance of non-authentic versions -- 7.3.2.1. Research questions addressed in this section -- 7.3.2.2. Possible classifications of the authentic texts of multilingual treaties -- 7.3.2.3. Status of the various authentic texts for the purpose of construing multilingual treaties -- 7.3.2.3.1. Narrow interpretation of article 33(1) of the VCLT in the majority opinion delivered in the Young Loan arbitration -- 7.3.2.3.2. The possible alternative interpretation of article 33(1) of the VCLT: Scholarly writings -- 7.3.2.3.3. Possible alternative interpretation of article 33(1) of the VCLT: The travaux préparatoires of the VCLT -- 7.3.2.3.4. Possible alternative interpretation of article 33(1) of the VCLT: Case law -- 7.3.2.3.5. Conclusions on research question (a) -- 7.3.2.4. Conclusions on research question (b): The relevance of non-authentic language versions -- 7.3.3. Presumption of similar meaning: The right to rely on one single text -- 7.3.3.1. Research questions addressed in this section -- 7.3.3.2. Absence of an obligation for the interpreter to always compare the authentic treaty texts -- 7.3.3.2.1. Combined interpretation of article 33(1) and (3) of the VCLT -- 7.3.3.2.2. Evidence from the travaux préparatoires of the VCLT -- 7.3.3.2.3. Position(s) taken by scholars -- 7.3.3.2.4. Case law of national and international courts and tribunals -- 7.3.3.2.5. Conclusions on research question (c) -- 7.3.3.3. Obligation for the interpreter to compare the authentic treaty texts whenever an alleged difference of meaning is put forward. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 7.3.3.4. On whether an obligation exists to compare the authentic treaty texts whenever the interpreted text appears prima facie ambiguous, obscure or unreasonable -- 7.3.3.4.1. In general -- 7.3.3.4.2. Hilf's restrictive position -- 7.3.3.4.3. Evidence from the travaux préparatoires of the VCLT -- 7.3.3.4.4. Case law of national and international courts and tribunals -- 7.3.3.4.5. May the interpreter use supplementary means of interpretation to resolve the ambiguity, obscurity or unreasonableness of an authentic text before comparing it to the other texts? -- 7.3.3.5. Consequences of limiting the obligation to compare the authentic treaty texts to cases where an alleged difference of meaning is put forward -- 7.3.3.5.1. Criticism raised by certain scholars -- 7.3.3.5.2. Illustrative example: The decisions of the US Supreme Court in Foster v. Neilson and United States v. Percheman -- 7.3.3.6. Conclusions on research question (d) -- 7.3.4. Solution to apparent divergences and discrepancies by means of articles 31 and 32 of the VCLT -- 7.3.4.1. Research question addressed in this section -- 7.3.4.2. In general -- 7.3.4.3. Judicial instances of application of articles 31 and 32 of the VCLT to remove prima facie discrepancies in meaning among authentic texts -- 7.3.4.3.1. ICJ decision in LaGrand -- 7.3.4.3.2. ICJ decision in Military and Paramilitary Activities in and against Nicaragua: The majority opinion -- 7.3.4.3.3. ICJ decision in Military and Paramilitary Activities in and against Nicaragua: The separate opinion of Sir Robert Jennings -- 7.3.4.3.4. ICJ decision in Elettronica Sicula -- 7.3.4.3.5. Decision of the Italian-United States Conciliation Commission in Flegenheimer -- 7.3.4.3.6. Decision of the World Trade Organization (WTO) Appellate Body in US - Softwood Lumber from Canada -- 7.3.4.3.7. Decision of the ECtHR in Niemietz. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 7.3.4.3.8. Decision of the Arbitral Tribunal for the Agreement on German External Debts in Young Loan. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book singles out the most common issues that arise in the interpretation of multilingual tax treaties, and suggests ways for an interpreter to tackle them. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Treaties-Language. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Arginelli, Paolo |
| Title | Multilingual Tax Treaties |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2015 |
| International Standard Book Number | 9789087223212 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | IBFD Doctoral Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176422">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176422</a> |
| Public note | Click to View |
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