If you are attending the 74th Congress of the International Fiscal Association in Berlin 4-8 September, make sure to sign up for the panel session ‘Interpretation of treaties concluded in more than one language’. The panel is comprised of leading experts from the field.
Date: Monday 5 September 2022
Time: 7:30-8:30 am, including breakfast
During the live session, the panel will cover these cases:
- United Kingdom: Upper Tribunal - Royal Bank of Canada v HMRC  UKUT 45 (TCC) will be discussed as it raised issues around the interpretation of a tax treaty concluded in English and French, both languages being equally authentic. The case concerns the use of the French version of the Canada-UK treaty with regards to the meaning of immoveable property in Article 6(2) of the Model treaties in the context of complex but common arrangements for the exploitation of oil and gas resources and the financing of those activities.
- Austria: Supreme Administrative Court (Verwaltungsgerichtshof (VwGH)) Ra 2019/15/0095, will be discussed as it concerns the application of Arts. 15 and 16 of the DTT Austria-Russia and the role of multiple authentic languages, German, Russian and English in this case in interpretation of those provisions and which language prevails. This case deals with employment income versus directors' fees. The role of the OECD Model Convention and of the OECD Commentary will also be discussed.
- EU Law: CJEU judgment on 6 March 2018 Achmea BV case (C-284/16) will be discussed as it implies that any treaty excluding the judicial review of arbitration resolutions by the CJEU would be inapplicable.
The panel will further elaborate on:
- The Status of bi-or multilingual treaties when given effect in domestic law;
- The proper approach to interpretation of bi-or multilingual treaties;
- Establishing the meaning of foreign language versions of bi-or multilingual treaties.
Join the panel session and the conversation by signing up via the form.
NOTE: Limited seats are available for this event