Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties
	Författare: Kofler Georg , m. fl. , red. Titel: Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties Utgivningsår: 2024 Omfång: 328 sid. Förlag: Kluwer Law International ISBN: 9789403544885 Produkttyp: Inbunden Typ av verk: Samlingsverk Ämnesord: Skatterätt , Internationell rätt Pris: 1536 SEK exkl. moms   Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties is a book providing an in-depth analysis of the impact of the Vienna Convention on the Law of Treaties (VCLT) on interpreting and applying tax treaties. Despite the pivotal role of the VCLT in guiding treaty interpretation across various fields of international law, its application to tax treaties has received relatively little attention in academic literature. The complexity of cross-border taxation and the growing significance of tax treaties in international commerce and investment impact the increasing demand for a more thorough comprehension of the principles governing tax treaty interpretation. What’s in this book: This exhaustive book comprises the following topics: - the ordinary meaning, special meaning, and tax treaty interpretation; - good faith and tax treaty interpretation; - the interpretation of tax treaty terms in its context; - subsequent agreements, subsequent practice, and tax treaty interpretation; - authentic languages and tax treaty interpretation; - customary international law and tax treaty interpretation; and - the relation between Article 3 (2) OECD Model (2017) and the Interpretation Rules of the Vienna Convention on the Law of Treaties. How this will help you: This book aims to alleviate this deficiency by providing a comprehensive analysis of the VCLT’s influence on tax treaty interpretation, thereby contributing to a more informed and nuanced understanding of this crucial aspect of international tax law. Table Of Contents Editors Contributors Preface CHAPTER 1 The Relevance of the Vienna Convention on the Law of Treaties for Tax Treaty Interpretation Michael Lang & Kilian Posch CHAPTER 2 The ‘Ordinary Meaning’, the ‘Special Meaning’, and Tax Treaty Interpretation Georg Kofler & Bence Péter Komár CHAPTER 3 Good Faith and Tax Treaty Interpretation Giuseppe Moramarco & Karoline Spies CHAPTER 4 The Interpretation of Tax Treaty Terms in Its Context Rita Szudoczky & Iris Tschatsch CHAPTER 5 Object and Purpose and Tax Treaty Interpretation Alexander Rust & Juliane Beverungen CHAPTER 6 Subsequent Agreements and Tax Treaty Interpretation Daniel W. Blum & Dominic Krenn CHAPTER 7 Subsequent Practice and Tax Treaty Interpretation Michael Lang & Eric Coenen CHAPTER 8 Supplementary Means of Interpretation and Tax Treaty Interpretation Gustavo Weiss de Resende CHAPTER 9 Authentic Languages and Tax Treaty Interpretation Yasmin Lawson CHAPTER 10 Customary International Law and Tax Treaty Interpretation Claus Staringer & Timoleon Angelos Christodoulopoulos CHAPTER 11 The Relation Between Article 3(2) OECD MC and the Interpretation Rules of the Vienna Convention on the Law of Treaties Michael Lang & Benjamin Beer
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