Jusletter

Multilingual issues in tax treaty law (Switzerland)

  • Auteur-e: Roger M. Cadosch
  • Domaines juridiques: Droit fiscal
  • Proposition de citation: Roger M. Cadosch, Multilingual issues in tax treaty law (Switzerland), in : Jusletter 10. Januar 2005
This article outlines issues raised by multilingualism in the tax treaties concluded by Switzerland. In particular, it focuses on translations of the OECD Model Convention, the use of tax treaty terms and the policy of Switzerland with regard to the use of national and foreign languages.
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