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大多数国家在根据国际法谈判和缔结税收协定时都会选定一种或多种作准文字,并列入关于作准文字的专门条款。当不同文字的文本在解释上发生冲突或分歧时如何解决,本文作者维也纳经济与商业大学教授迈克尔·朗先生主张,如果税收协定条文仅仅是译自经合组织范本,且没有证据表明缔约国双方有改变条文含义的意图,那么在解释这些税收协定时最应当重视的是经合组织范本的原始英文文本和法文文本,其他作准文字相较而言仅处于次要地位。
Most countries, when negotiating and concluding tax treaties under international law, will choose one or more of the same type of authentic language and include a special article on the right-to-read text. When the texts in different languages are resolved in the interpretation of conflicts or disagreements, the author of the paper, Michael Lang, Professor of Economics and Business at Vienna, argues that if the provisions of the tax treaties are merely translated from the OECD model and there is no evidence that both parties have The intention to change the meaning of the provisions of the text, then the most important consideration in interpreting these tax treaties is the original English and French versions of the OECD template, which are relatively secondary to the other.