This new book is based on a thorough analysis of 3,844 tax treaties, the Vienna Convention on the Law of Treaties and its Commentaries (VCLT), and case law of various domestic and international courts. Currently, courts are not required to compare all language texts of a multi-lingual treaty but may rely on a single one for cases of routine interpretation. This view is erroneous, in violation of the VCLT, and the source of treaty misapplication; taxpayers are ill-advised to pay attention only to the text in their own language. Readers of this book will learn why this is the case, and how it influences daily business practice. This study helps diminish treaty misapplication through abandonment of the current orthodoxy. The author also shows that sole reliance on prevailing texts is available as a pragmatic alternative in line with the VCLT, and provides policy recommendations for how residual cases may be eliminated.
To support these goals, the study “The Interpretation of Plurilingual Tax Treaties” by Richard Xenophon Resch provides conclusive arguments and useful data to policy makers, treaty negotiators, judges, practitioners, and scholars. Its analysis of all tax treaty final clauses is intended to help both taxpayers and courts interpreting tax treaties in practice. The general arguments presented in this book are however not limited to tax treaties, since similar issues play a role in the interpretation of other treaties, for example, in the field of foreign investment regulation.
“The Interpretation of Plurilingual Tax Treaties” by Richard Xenophon Resch is now available from tredition or can alternatively be ordered by using ISBN 978-3-7439-0208-4. tredition assists young and unknown authors with publishing their own books, but also cooperates with publishers and publishing houses. tredition publishes books in print and digital formats, distributes locally and online, and actively markets all titles.
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