International Tax Law and Language

Abstract

Abstract This chapter reviews the importance of language in tax law. The language of international tax law is clearly English; most official documents, tax journals, materials, and provisions with respect to international tax law are (at least also) available in English. This brings us to the general problem of multilingualism in international tax law, which increases the intricacies in interpreting international tax law rules dramatically. Thus, the influence language has on the application of law in general and tax law in particular cannot be underestimated. If law by and large equates to language, it is inherent that the well-known problems of usage and abusage of language inevitably also influence the results of the application and interpretation of law. The chapter begins by elaborating on language and its interpretation in double-taxation treaties, where additional problems come into play due to the fact that such tax treaties are usually concluded in at least two binding, authentic languages. It then investigates the languages that are used in EU tax law and by the institutions of the EU in tax matters, before closing with a discussion and suggestions as to how problems arising from language in international tax law could be avoided or at least mitigated.