IBFD has published the inaugural book in its EC and International Tax Law Series: Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law. Here is the publisher’s summary:
An examination of linguistic issues arising in bilateral income tax conventions. The examination covers tax treaty policies of each country on multilingualism and administrative practice and case law on the issues raised by translation of treaties in more than one official language. Use of legal concepts is also covered in the country surveys, including the use of legal concepts that do not exist in the legal system of one of the two contracting states and the way such concepts should be interpreted in such state (e.g. trust). The subject also includes the use of concepts in one state that are similar but not identical to a treaty concept in the other state (e.g. droit d’auteur vs copyright).
Table of Contents:
- Part One: Multilingual issues under internal laws with a particular emphasis on tax law: the Belgian experience; the Canadian experience; the Italian experience; the Swiss experience
- Part Two: Multilingual issues of interpretation under international treaty law
- Part Three: Multilingual issues under EU law
- Part Four: Multilingual issues under the OECD Model Convention and Commentaries
- Part Five: Country surveys of multilingual issues in tax treaty law: Austria; Belgium; France; Germany; Italy; the Netherlands; Switzerland
- Part Six: Possible changes to the OECD Model Convention and Commentaries as a solution to multilingual issues
Contributors:
- Prof. Siegbert Alber (former Advocate General of the ECJ)
- Roger M. Cadosch (LLM – Taxation and Grüninger Hunziker Roth, Bern)
- Ruben De Boeck (Stibbe, Brussels)
- Sjoerd Douma (University of Leiden and PricewaterhouseCoopers, Rotterdam)
- Prof. Augusto Fantozzi (Universities of Rome ‘La Sapienza’ and ‘LUISS’)
- Prof. Giorgio Gaja (University of Florence and Member of the International Law Commission of the United Nations)
- Prof. Han Kogels (Erasmus University, Rotterdam, and Chairman of the IBFD, Amsterdam)
- Jean Pierre Le Gall (Paris II University-Panthéon-Assas)
- Caroline Legros (University Paris I – Panthéon Sorbonne)
- Prof. Peter Locher (University of Berne)
- Prof. Guglielmo Maisto (Catholic University of Piacenza)
- Prof. Jacques Malherbe (Catholic University of Louvain)
- Vanessa E. Metzler (Vienna University of Economics and Business Administration)
- Andrea Parolini (Catholic University of Piacenza)
- Alexander Rust (University of Munich)
- Prof. Claudio Sacchetto (University of Turin)
- Jacques Sasseville (OECD)
