Suchergebnisse

The current orthodoxy maintains courts are not required to compare all language texts of a plurilingual tax treaty but may rely on a single one for cases of 'routine interpretation'. As is shown by this study, this widely held view is fundamentally flawed, in violation of the rules codified in the Vienna Convention on the Law of Treaties, and the source of treaty misapplication; taxpayers are ill-advised to pay attention only to the text in their own language. This study seeks to provide conclusive arguments and useful data to policy makers, treaty negotiators, judges, practitioners, and other scholars. Its extensive analysis of clauses in 3,844 tax treaties governing which texts are authentic and prevail in case of divergence is intended to help both taxpayers and courts interpreting and applying tax treaties in concrete situations.

Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- Notes on contributors -- Acknowledgements -- 1. Introduction. Comparative constitutional change: a new academic field -- PART I: The study of comparative constitutional change: theoretical and methodological aspects -- 2. Comparative methodology and constitutional change -- 3. Order from chaos? Typologies and models of constitutional change -- 4. Constitutional endurance -- 5. Constitutional amendment versus constitutional replacement: an empirical comparison -- 6. Varieties of liberal constitutionalism -- PART II: Formal constitutional change -- 7. Formal amendment rules: functions and design -- 8. Constitutional design through amendment -- 9. The uses and abuses of constitutional unamendability -- 10. Federalism and constitutional change -- 11. Participatory constitutional change: constitutional referendums -- PART III: Informal constitutional change -- 12. Political practice and constitutional change -- 13. Judge-made constitutional change -- 14. Global values, international organizations and constitutional change -- 15. Crises, emergencies and constitutional change -- 16. The material study of constitutional change -- PART IV: Contemporary challenges in the theory and practice of comparative constitutional change -- 17. Constituent power and European constitutionalism -- 18. Populism and constitutional change -- 19. The democratic backsliding in the European Union and the challenge of constitutional design -- 20. Constitution and self-determination -- 21. Gender in comparative constitutional change -- PART V: Case studies: distinct profiles of constitutional change -- 22. The future of UK constitutional law -- 23. Constitutional change in Australia: the paradox of the frozen continent.