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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.
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.
Das Werk zeigt Wissenschaftlern und Praktikern am Beispiel der Diskriminierungsverbote, dem Verbot der rechtswidrigen Enteignung und dem Gebot der fairen und gerechten Behandlung Möglichkeiten auf, wie die wohl wichtigste Problematik des internationalen Investitionsschutzrechtes, der faire Interessenausgleich zwischen Investitionsschutzrechten und dem Regulierungsbedürfnis des Gaststaates, im Wege der harmonischen Vertragsinterpretation auf Grundlage des Artikel 31(3)(c) WVK und dem sogenannten "Prinzip der systematischer Integration" gelingen kann bzw. wo dieser Ansatz seine Grenzen hat. Dazu wird zunächst die Relevanz "systemfremder" Normen im Investitionsschutzrecht erläutert herausgearbeitet. Nach einer detaillierten Darstellung der oben genannten Interpretationsmethoden, werden vor allem die Ansätze in der Rechtsprechung auf Grundlage der verschiedensten Vertragsregime und Schiedsgerichtsbarkeiten analysiert.
History of International Law · Foundations and Principles of International Law · Sources of International Law · Law of Treaties
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.
How should international treaties be interpreted over time? This book addresses what evolutive interpretation looks like in reality.
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 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
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.