000 | 11180nam a22005053i 4500 | ||
---|---|---|---|
001 | EBC6176422 | ||
003 | MiAaPQ | ||
005 | 20240724114210.0 | ||
006 | m o d | | ||
007 | cr cnu|||||||| | ||
008 | 240724s2015 xx o ||||0 eng d | ||
020 |
_a9789087223229 _q(electronic bk.) |
||
020 | _z9789087223212 | ||
035 | _a(MiAaPQ)EBC6176422 | ||
035 | _a(Au-PeEL)EBL6176422 | ||
035 | _a(OCoLC)1145889967 | ||
040 |
_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ |
||
050 | 4 |
_aK4475 _b.A745 2015 |
|
082 | 0 | _a341.48439999999999 | |
100 | 1 | _aArginelli, Paolo. | |
245 | 1 | 0 |
_aMultilingual Tax Treaties : _bInterpretation, Semantic Analysis and Legal Theory. |
250 | _a1st ed. | ||
264 | 1 |
_aAmsterdam : _bIBFD Publications USA, Incorporated, _c2015. |
|
264 | 4 | _c©2015. | |
300 | _a1 online resource (733 pages) | ||
336 |
_atext _btxt _2rdacontent |
||
337 |
_acomputer _bc _2rdamedia |
||
338 |
_aonline resource _bcr _2rdacarrier |
||
490 | 1 |
_aIBFD Doctoral Series ; _vv.33 |
|
505 | 0 | _aIntro -- 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 | _a2.4.2.3.3. 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 | _a5.1. 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 | _a7.3. 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 | _a7.3.3.4. 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 | _a7.3.4.3.8. Decision of the Arbitral Tribunal for the Agreement on German External Debts in Young Loan. | |
520 | _aThis 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 | _aDescription based on publisher supplied metadata and other sources. | ||
590 | _aElectronic 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 | _aTreaties-Language. | |
655 | 4 | _aElectronic books. | |
776 | 0 | 8 |
_iPrint version: _aArginelli, Paolo _tMultilingual Tax Treaties _dAmsterdam : IBFD Publications USA, Incorporated,c2015 _z9789087223212 |
797 | 2 | _aProQuest (Firm) | |
830 | 0 | _aIBFD Doctoral Series | |
856 | 4 | 0 |
_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176422 _zClick to View |
999 |
_c17579 _d17579 |