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...

Constructional morphology explains features of organisms from a constructional and functional point of view. By means of physical analysis it explains the operational aspects of organic structures - how they can perform the activities organisms are expected to fulfil in order to survive in their environment. Constructional morphology also explains options and constraints during the evolution determined by internal constructional needs, ontogenetic demands, inherited organizational preconditions and environmental clues.