Tax treaty interpretation

PhDThis thesis analyses which principles should govern the interpretation of tax treaties. This field is complex - because tax treaties have a dual status. Tax treaties are treaties between States - which are governed by public international law, the principles of which have been codified in the 1980 Vienna Convention on the Law of Treaties. Tax treaties are also laws which can affect the domestic rights of taxpayers (and States). Different, and possibly conflicting, principles of interpretation may apply in public international, and in (different) domestic, contexts. This thesis seeks to reconcile these different principles, recognising that tax treaties should be interpreted uniformly. Only if this is done can double taxation (and double non-taxation) be avoided - and reciprocity achieved. This thesis analyses why, and when, the Vienna Convention is relevant in interpreting a tax treaty in a domestic context. It seeks to describe a uniform approach to tax treaty interpretation - which could be applied by domestic courts worldwide. It reaches four main conclusions. Firstly, a textual approach (endorsed as the starting point of interpretation at a public international level by Article 31(1) of the Vienna Convention) should (also) be the starting point of interpretation in a domestic context. Secondly, the proper approach in a domestic context cannot be the mirror image of the Vienna Convention approach. Thirdly, a uniform domestic approach cannot be identical to any one particular State's approach to the interpretation of its domestic tax statutes. Fourthly, a uniform domestic approach should be autonomous - and neutral as between all States. It should recognise a tax treaty's dual status - yet be independent of any interpretative principles which are appropriate only in a purely public international, or a purely domestic, context

Eucratides, King of Bactria, c. 175 B.C. Coin in British Museum

The helmet, without the plume, resembles the Curzon Topee

Gold coin stamped with Siva's bull

Coin with Kaniska on obverse and the goddess Ardoksa holding a Hellenistic cornucopia on the reverse

Sample size requirements for case-control study designs

Abstract Background Published formulas for case-control designs provide sample sizes required to determine that a given disease-exposure odds ratio is significantly different from one, adjusting for a potential confounder and possible interaction. Results The formulas are extended from one control per case to F controls per case and adjusted for a potential multi-category confounder in unmatched or matched designs. Interactive FORTRAN programs are described which compute the formulas. The effect of potential disease-exposure-confounder interaction may be explored. Conclusions Software is now available for computing adjusted sample sizes for case-control designs.</p

Everyday Life in Early India

В книге Майкла Эдвардса воссоздана жизнь различных общественных групп Древней Индии. Вы узнаете, как они одевались, чем питались, как относились к женщинам и детям. Автор рассказывает о взглядах индийцев на искусство войны, науку и творчество. Анализируя аскетическую жизнь брахманов и буддийских монахов, Эдвардс показывает, как жителям Древней Индии удалось найти золотую середину между стремлением к наслаждениям н разумным самоограничением