Different language structures and multiple potential interpretations have potentially significant importance to the interpretation of tax treaties, usually concluded in two, equally binding, authentic-language versions. Practitioners need an awareness of these differences and their import in order to avoid unexpected exposure and to understand tax treaties. The expert papers in this collection explore the methods of interpretation of tax statutes and treaties used in Japan and Germany, particularly in light of the wholly different structure of the Japanese language in comparison to European...
Different language structures and multiple potential interpretations have potentially significant importance to the interpretation of tax treaties, us...