{"product_id":"tax-treaty-interpretation-in-light-georg-et-al-kofler-9789403544885","title":"Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties","description":"\u003cp\u003eDespite the pivotal role of the Vienna Convention on the Law of Treaties (VCLT) in guiding treaty interpretation across various fields of international law, its application to tax treaties has received relatively little attention in academic literature. The complexity of cross-border taxation and the increasing importance of tax treaties in international commerce and investment influence the growing demand for a more thorough comprehension of the principles governing tax treaty interpretation. This book aims to alleviate this deficiency by providing a comprehensive analysis of the VCLT's impact on tax treaty interpretation, thereby contributing to a more informed and nuanced understanding of this crucial aspect of international tax law.\u003c\/p\u003e \u003cp\u003eThis book provides an in-depth analysis of the impact of the VCLT on interpreting and applying tax treaties. The topics include: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003ethe ordinary meaning, special meaning, and tax treaty interpretation;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003egood faith and tax treaty interpretation;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe interpretation of tax treaty terms in its context;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003esubsequent agreements, subsequent practice, and tax treaty interpretation;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eauthentic languages and tax treaty interpretation;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ecustomary international law and tax treaty interpretation; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe relation between Article 3 (2) OECD Model (2017) and the Interpretation Rules of the Vienna Convention on the Law of Treaties.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe chapters are revised and expanded versions of their works presented at the 31st Viennese Symposium on International Tax Law held on 17 June 2024 at the Vienna University of Economics and Business (WU). Each contributor offers an in-depth analysis of a particular topic referencing the most recent scientific research.\u003c\/p\u003e \u003cp\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Georg Et Al Kofler\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403544880\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403544885\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 11\/21\/2024\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 328\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.40lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.75d","brand":"Georg Et Al Kofler","offers":[{"title":"Hardcover","offer_id":47612059451647,"sku":"9789403544885","price":135.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_6817af26-620f-43c7-a4bf-0683d4b779d7.jpg?v=1764517900","url":"https:\/\/www.whiterainbookhouse.com\/products\/tax-treaty-interpretation-in-light-georg-et-al-kofler-9789403544885","provider":"WR Book House","version":"1.0","type":"link"}