Interpreting international tax avoidance treaties written in two or more languages
DOI:
https://doi.org/10.18778/1509-877X.2023.01.01Keywords:
international tax law, agreements on the avoidance of double taxation, DTA, multilingualism of international agreements, interpretation of multilingual tax agreementsAbstract
International agreements may be drawn up in one, two or more languages. There are various reasons for this – from political to purely pragmatic. The multilingualism of the treaties also applies to treaties for the prevention of double taxation. This paper is devoted to the analysis of the problems posed by the multilingualism of tax treaties and the ways of avoiding them or solving problems.
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