Richard Xenophon Resch

Independent

SCHOLARLY PAPERS

6

DOWNLOADS

373

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

Not in Good Faith — A Critique of the Vienna Convention Rule of Interpretation Concerning its Application to Plurilingual (Tax) Treaties

British Tax Review, Issue 3, 2014
Number of pages: 23 Posted: 29 Jul 2014 Last Revised: 06 Aug 2014
Richard Xenophon Resch
Independent
Downloads 142 (242,276)
Citation 1

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international taxation, treaty interpretation, tax treaties, vienna convention, language, plurilingual, multilingual

2.

Tax Treaty Interpretation: The Meaning and Application of Article 3(2)

Published & Printed by: tredition GmbH, Halenreie 40–44, 22359 Hamburg, Germany, ISBN: 978-3-347-05882-8 (Paperback), ISBN: 978-3-347-05883-5 (Hardcover). Reading Sample, Chapters 1-3.
Number of pages: 64 Posted: 11 Jun 2020
Richard Xenophon Resch
Independent
Downloads 93 (327,630)

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tax treaties, interpretation, international tax law, tax law, taxation, double tax conventions

3.

The Interpretation of Plurilingual Tax Treaties: Routine Interpretation — A Refutation

Chapter 3 of Richard Xenophon Resch, The Interpretation of Plurilingual Tax Treaties: Theory, Practice, Policy. Hamburg: tredition, 2018, ISBN: 978-3-7439-0208-4
Number of pages: 64 Posted: 23 Dec 2018 Last Revised: 18 May 2020
Richard Xenophon Resch
Independent
Downloads 81 (356,509)

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Treaties, Taxation, International Tax Law, Tax Treaties, Interpretation, Tax Treaty Interpretation, Vienna Convention on the Law of Treaties, OECD, UN

4.

The OECD BEPS Multilateral Instrument and the Issue of Language

INTERTAX, Volume 47, Issue 6 & 7, 2019
Number of pages: 19 Posted: 05 Jun 2020
Richard Xenophon Resch
Independent
Downloads 23 (590,318)

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Tax Treaties, Taxation, Authentic Languages, OECD Model, OECD Commentary, BEPS, MLI, Interpretation

5.

Home Sweet Home: Tax Treaty Interpretation and the Problem with Language under Consideration of the Permanent Home Tie-Breaker

British Tax Review, Issue 2, 2019
Number of pages: 28 Posted: 05 Jun 2020
Richard Xenophon Resch
Independent
Downloads 22 (596,868)

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Tax Treaties, Taxation, Permanent Home, Plurilingual, Interpretation, OECD Model, OECD Commentary

6.

Why Can't the Germans...? English as Lingua Franca for Tax Treaties

INTERTAX, Volume 47, Issue 11, 2019
Number of pages: 12 Posted: 05 Jun 2020
Richard Xenophon Resch
Independent
Downloads 12 (666,478)

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Tax Treaties, Taxation, Interpretation, Authentic Languages, English, Germany, Lingua Franca