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Not in Good Faith--A Critique of the Vienna Convention Rule of Interpretation Concerning its Application to Plurilingual (Tax) Treaties.

Authors :
Resch, Richard Xenophon
Source :
British Tax Review; 2014, Issue 3, p307-328, 22p
Publication Year :
2014

Abstract

The article presents a critique of the Vienna Convention on the Law of Treaties 1969's rule of interpretation concerning its application to plurilingual (tax) treaties, focusing on the concept that courts may in good faith rely on a single authenticated text for the purposes of routine interpretation as long as no difficulty arises in the form of an ambiguity or obscurity. The treaty-related French Supreme Administrative Court case Société Natexis Banques Populaires v. France is examined

Details

Language :
English
ISSN :
00071870
Issue :
3
Database :
Supplemental Index
Journal :
British Tax Review
Publication Type :
Periodical
Accession number :
97365032