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This article argues the case for a holistic approach to tax treaty interpretation in respect of multiple authentic language texts, which is supported by Polish case law. In daily practice, courts rarely consider other language text(s). Established international doctrine sanctions this practice by maintaining that a comparison of text(s) would not be necessary for cases of 'routine interpretation'. This state of affairs impairs international consistency of tax treaty interpretation and necessarily produces cases of treaty misapplication. Hence, it is all the more important to pay attention to case law in which a court has looked at other authentic text(s) - particularly when it has commented on the methodology of plurilingual treaty interpretation in a fundamental manner and not only used the other text(s) to resolve an ambiguity or confirm an interpretation based on the text in its own language. This article outlines and discusses the position developed by the Polish Supreme Administrative Court (NSA) which is congruent with the views developed by the present author elsewhere based on fundamental principles of public international law and considerations of systematic consistency.
This study clarifies the meaning and application of Article 3(2) of the OECD Model Tax Convention on Income and on Capital. It maps the entire historical debate on the provision, illuminates flawed assumptions and misunderstandings in its course, and outlines how these continue to fuel the current controversies. In addition, it provides a comprehensive analysis of German case law concerning the interpretation of tax treaties and examines the extent to which the German Federal Fiscal Court has been influenced by views developed in doctrine. Finally, it clarifies the relationship between Article 3(2) and the rules on treaty interpretation codified in the Vienna Convention on the Law of Treaties, the meaning of 'context', and how the condition 'unless the context otherwise requires' is to be applied. Thereby, an approach is submitted that is firmly based on public international law principles and transcends the current controversies into a holistic synthesis.
This book analyzes how the Appellate Body uses particular principles of general international law in interpreting the WTO covered agreements. It deals equally with general international law and WTO law. The aim is to explain how the Appellate Body interprets and applies customary international law on treaty interpretation in dealing with the WTO covered agreements. The main concern is to analyze the judicial reasoning and ways of justifying judicial decision-making. In particular, it answers the question of how the Appellate Body explains its reading of WTO treaty language. It is argued that the Appellate Body has interpreted the WTO covered agreements in a contextual and effective manner, an approach that corresponds with general international law. The character of the WTO covered agreements has, nevertheless, confronted the Appellate Body with some questions of interpretation that were until recently unexplored or neglected by other courts and tribunals. In that sense, the Appellate Body has contributed to the development of general international law on treaty interpretation, or at least to its practice. WTO law is primarily treaty law, but increasingly soft law and broader themes and values from other disciplines, such as governance, variable geometry and legitimacy, are introduced and discussed. Customary international law - with the exception of the principles of treaty interpretation - and general principles of law are often seen as excluded entirely. An ancillary theme of this proposed monograph is the extent to which customary international law and general principles of law have penetrated WTO law through the technique of treaty interpretation.
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.
"Formerly known as the International Citation Manual"--p. xv.
This title examines whether domestic courts in 12 countries actually provide remedies to private parties who are harmed by a violation of their treaty-based rights.
If a treaty from the 1850s regulating 'commerce' or forbidding 'degrading treatment of persons' is to be interpreted 150 years later, does 'commerce' or 'degrading treatment of persons' have the same meaning at the time of interpretation as they had when the treaty was agreed? The evolutionary interpretation of treaties has proven one of the most controversial topics in the practice of international law. Indeed, it has been seen as going against the very grain of the law of treaties, and has been argued to be contrary to the intention of the parties, breaching the principle of consent. This book asks what the place of evolutionary interpretation is within the understanding of treaties, at a time when many important international legal instruments are over 50 years old. It sets out to place the evolutionary interpretation of treaties on a firm footing within the general rule of interpretation, as codified in Article 31 of the Vienna Convention on the Law of Treaties. The book demonstrates that the evolutionary interpretation of treaties - in common with all other types of interpretation such as good faith, the text of the treaty, context, object and purpose - is in fact a based upon an objective understanding of the intention of the parties. In order to marry intention and evolution in this way, the book argues that, on the one hand, evolutionary interpretation is the product of the correct application of Article 31 and, on the other, that Article 31 is geared towards the establishment of the intention of the parties. The evolutionary interpretation of treaties is therefore shown to represent an intended evolution.
This book analyses the relationships between tax treaties and domestic law from a constitutional and an international point of view, and how they can be improved in the fields of treaty override, treaty residence and anti-abuse measures. It also shows how the issues raised by these relationships are resolved by tax administrations and courts in selected European and non-European countries.
This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.
This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014.