Tax Treaty Interpretation von Resch, Richard Xenophon

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...

"The Interpretation of Plurilingual Tax Treaties: Theory, Practice, Policy" von Richard Xenophon Resch untersucht die komplexen Herausforderungen und Methoden bei der Auslegung von Steuerabkommen, die in mehreren Sprachen verfasst sind....