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Cover: 9783347058835 | Tax Treaty Interpretation | Richard Xenophon Resch | Buch | 288 S.
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Tax Treaty Interpretation
The Meaning and Application of Article 3(2)
Buch von Richard Xenophon Resch
Sprache: Englisch

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Beschreibung
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 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.
Details
Erscheinungsjahr: 2020
Fachbereich: Geisteswissenschaften allgemein
Rubrik: Geisteswissenschaften
Medium: Buch
Seiten: 288
Inhalt: 288 S.
ISBN-13: 9783347058835
ISBN-10: 3347058836
Sprache: Englisch
Ausstattung / Beilage: HC runder Rücken kaschiert
Einband: Gebunden
Autor: Resch, Richard Xenophon
Auflage: 1
Hersteller: tredition
Maße: 246 x 175 x 24 mm
Von/Mit: Richard Xenophon Resch
Erscheinungsdatum: 05.05.2020
Gewicht: 0,73 kg
preigu-id: 118332017
Details
Erscheinungsjahr: 2020
Fachbereich: Geisteswissenschaften allgemein
Rubrik: Geisteswissenschaften
Medium: Buch
Seiten: 288
Inhalt: 288 S.
ISBN-13: 9783347058835
ISBN-10: 3347058836
Sprache: Englisch
Ausstattung / Beilage: HC runder Rücken kaschiert
Einband: Gebunden
Autor: Resch, Richard Xenophon
Auflage: 1
Hersteller: tredition
Maße: 246 x 175 x 24 mm
Von/Mit: Richard Xenophon Resch
Erscheinungsdatum: 05.05.2020
Gewicht: 0,73 kg
preigu-id: 118332017
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