Tax Treaty Interpretation


Book Description

Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.




Commentary on the 1969 Vienna Convention on the Law of Treaties


Book Description

The 1969 Vienna Convention on the Law of Treaties, regulating treaties between States, lies at the heart of international law. This commentary interprets the Conventiona (TM)s 85 articles clearly and precisely. It covers such major topics as reservations to treaties, their interpretation and the grounds for terminating a treaty, for instance breach. Emphasis is placed on the practice of States and tribunals and on academic writings. It contains further sections on customary international law and the Conventiona (TM)s history while providing up-to-date information on ratifications and reservations. This commentary is a must for practitioners and academics wishing to establish the meaning and scope of the provisions of the Vienna Convention on the Law of Treaties.







The Law of Treaties Beyond the Vienna Convention


Book Description

This book offers a comprehensive analysis of the law of treaties based on the interplay between the 1969 Vienna Convention on the Law of Treaties and customary international law. Written by a team of renowned international lawyers, it offers new insight into the basic concepts and methodology of the law of treaties and its problems.




Static and Evolutive Treaty Interpretation


Book Description

How should international treaties be interpreted over time? This book addresses what evolutive interpretation looks like in reality.




The Theory, Practice, and Interpretation of Customary International Law


Book Description

This volume discusses the theory, practice, and interpretation of customary international law, as well as new developments and future research trajectories. Combining discussions of familiar concepts with new ideas, it is useful for researchers, scholars, and practitioners of international law. Available Open Access on Cambridge Core.




The Vienna Conventions on the Law of Treaties


Book Description

The 1969 and 1986 Vienna Conventions on the Law of Treaties are essential components of the international legal order. This is the first Commentary on their provisions, containing thorough and well-structured analyses of each of their Articles. It draws on preparatory works and practice and is written by a large collection of experts from the field




How Interpretation Makes International Law


Book Description

Challenging the classic narrative that sovereign states make the law that constrains them, this book argues that treaties and other sources of international law form only the starting point of legal authority. Interpretation can shift the meaning of texts and, in its own way, make law. In the practice of interpretation actors debate the meaning of the written and customary laws, and so contribute to the making of new law. In such cases it is the actor's semantic authority that is key - the capacity for their interpretation to be accepted and become established as new reference points for legal discourse. The book identifies the practice of interpretation as a significant space for international lawmaking, using the key examples of the UN High Commissioner for Refugees and the Appellate Body of the WTO to show how international institutions are able to shape and develop their constituent instruments by adding layers of interpretation, and moving the terms of discourse. The book applies developments in linguistics to the practice of international legal interpretation, building on semantic pragmatism to overcome traditional explanations of lawmaking and to offer a fresh account of how the practice of interpretation makes international law. It discusses the normative implications that arise from viewing interpretation in this light, and the implications that the importance of semantic changes has for understanding the development of international law. The book tests the potential of international law and its doctrine to respond to semantic change, and ultimately ponders how semantic authority can be justified democratically in a normative pluriverse.




Tax Treaty Case Law around the Globe 2018


Book Description

A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases which were decided around the world in 2017. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2018 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.