The interpretation of multilingual tax treaties

The purpose of the thesis is to (i) single out and clarify the most common types of issues emerging in the interpretation of multilingual tax treaties (i.e. tax treaties authenticated in two or more languages), and (ii) suggest how the interpreter should tackle and disentangle such issues under public international law, with a particular emphasis on the kinds of arguments he should use and the kinds of elements and items of evidence he should rely upon in order to support his construction of the treaty. In order to address such issues, the author has developed a normative (prescriptive) legal analysis based on modern linguistic and, more specifically, semantic theories. However, since the purpose of the study is to suggest how the interpreter should now tackle and disentangle those issues, the author has also carried out a positive (prescriptive) analysis, which highlights the generally accepted principles and rules of treaty interpretation, in order (i) to carve out from his (non-ideal) normative legal theory the results potentially conflicting with such generally accepted principles and rules and (ii) to show how his normative legal theory might be applied to solve interpretative issues in cases where no common solution has been reached yet.