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Multilingual Tax Treaties : Interpretation, Semantic Analysis and Legal Theory.

By: Material type: TextTextSeries: IBFD Doctoral SeriesPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2015Copyright date: ©2015Edition: 1st edDescription: 1 online resource (733 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087223229
Subject(s): Genre/Form: Additional physical formats: Print version:: Multilingual Tax TreatiesDDC classification:
  • 341.48439999999999
LOC classification:
  • K4475 .A745 2015
Online resources:
Contents:
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.
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.
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.
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.
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.
7.3.4.3.8. Decision of the Arbitral Tribunal for the Agreement on German External Debts in Young Loan.
Summary: 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.
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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.

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.

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.

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.

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.

7.3.4.3.8. Decision of the Arbitral Tribunal for the Agreement on German External Debts in Young Loan.

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.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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