Open Access

When the international lawyers get to be heard – the story of tax treaty interpretation as told in Sweden

   | May 31, 2016

Cite

Berglund, Martin. 2013. AvräkningsmetodenBerglundMartin2013AvräkningsmetodenSearch in Google Scholar

Bjuvberg, Jan. 2015. ”Rättskällevärdet av OECD:s modellavtal – synen på förhållandet mellan modellavtalet och Wienkonventionen i litteraturen”. Svensk skattetidning (2015:2): 111–130, cited as “Bjuvberg, 2015a”BjuvbergJan2015”Rättskällevärdet av OECD:s modellavtal – synen på förhållandet mellan modellavtalet och Wienkonventionen i litteraturen”Svensk skattetidning2015:2111130cited as “Bjuvberg, 2015a”Search in Google Scholar

Bjuvberg, Jan. 2015. ”Betydelsen av OECD:s modellavtal vid tolkningen av skatteavtal – några typfall”. Svensk Skattetidning (2015:5): 427–443, cited as “Bjuvberg, 2015b”BjuvbergJan2015”Betydelsen av OECD:s modellavtal vid tolkningen av skatteavtal – några typfall”Svensk Skattetidning20155427443cited as “Bjuvberg, 2015b”Search in Google Scholar

Bjørge, Eirik. 2014. The Evolutionary Interpretation of TreatiesBjørgeEirik2014The Evolutionary Interpretation of Treaties10.1093/acprof:oso/9780198716143.001.0001Search in Google Scholar

Blakemore, Diane. 1992. Understanding Utterances. Introduction to PragmaticsBlakemoreDiane1992Understanding Utterances. Introduction to PragmaticsSearch in Google Scholar

Cejie, Katia. 2010. Utflyttningsbeskattning av kapitalökningarCejieKatia2010Utflyttningsbeskattning av kapitalökningarSearch in Google Scholar

Dahlberg, Mattias. 2003. ”Vilket rättskällevärde har kommentarerna till OECD:s modellavtal?”. In Festskrift till Gustav Lindencrona, edited by Arvidsson, Richard et al., 137–155DahlbergMattiasArvidssonRichard2003”Vilket rättskällevärde har kommentarerna till OECD:s modellavtal?”Festskrift till Gustav Lindencrona137155Search in Google Scholar

Dahlberg, Mattias. 2014. Internationell beskattning, 4th editionDahlbergMattias2014Internationell beskattning4th editionSearch in Google Scholar

Dascal, Marcelo and Wróblewski, Jerzy. 1988. ”Transparency and Doubt: Understanding and Interpretation in Pragmatics and in Law”, Law and Philosophy, 7: 203–205DascalMarceloWróblewskiJerzy1988”Transparency and Doubt: Understanding and Interpretation in Pragmatics and in Law”Law and Philosophy720320510.1007/BF00144156Search in Google Scholar

Higgins, Rosalyn. 1996. “Some Observations on the Inter-Temporal Rule in International Law”. In Essays in Honour of Krzystof Skubiszewski, edited by Makarczyk, Jerzy, 173–181HigginsRosalynMakarczykJerzy1996“Some Observations on the Inter-Temporal Rule in International Law”Essays in Honour of Krzystof Skubiszewski17318110.1093/acprof:oso/9780198262350.003.0056Search in Google Scholar

Hilling, Maria. 2014. “Skatteavtalstolkning enligt svensk rätt”, Svensk skattetidning, 2014: 322–340HillingMaria2014“Skatteavtalstolkning enligt svensk rätt”Svensk skattetidning2014322340Search in Google Scholar

Kleist, David. 2012. Methods for the Elimination of Double Taxation under Double Taxation TreatiesKleistDavid2012Methods for the Elimination of Double Taxation under Double Taxation TreatiesSearch in Google Scholar

Linderfalk, Ulf. 2007. On the Interpretation of Treaties. The Modern International Law as Expressed in the 1969 Vienna Convention on the Law of Treaties, cited as “Linderfalk, 2007a”LinderfalkUlf2007On the Interpretation of Treaties. The Modern International Law as Expressed in the 1969 Vienna Convention on the Law of Treaties, cited as “Linderfalk2007a10.1007/978-1-4020-6362-6Search in Google Scholar

Linderfalk, Ulf. 2007. “Is the Hierarchical Structure of Articles 31 and 32 of the Vienna Convention Real or Not? Interpreting the Rules of Interpretation”. Netherlands International Law Review, 65: 133– 154, cited as “Linderfalk, 2007b”LinderfalkUlf2007“Is the Hierarchical Structure of Articles 31 and 32 of the Vienna Convention Real or Not? Interpreting the Rules of Interpretation”Netherlands International Law Review65133154cited as “Linderfalk, 2007b”10.1017/S0165070X07001337Search in Google Scholar

Linderfalk, Ulf. 2008. “Who are ‘the parties’? Article 31 § 3(c) of the 1969 Vienna Convention, and the ‘Principle of Systemic Integration’ Revisited”. Netherlands International Law Review, 55: 343– 364, cited as “Linderfalk, 2008a”LinderfalkUlf2008“Who are ‘the parties’? Article 31 § 3(c) of the 1969 Vienna Convention, and the ‘Principle of Systemic Integration’ Revisited”Netherlands International Law Review55343364cited as “Linderfalk, 2008a”10.1017/S0165070X08003434Search in Google Scholar

Linderfalk, Ulf. 2008. “Doing the Right Thing for the Right Reason: Why Dynamic or Static Approaches Should be Taken in the Interpretation of Treaties”. International Community Law Review, 10: 109–141, cited as “Linderfalk, 2008b”LinderfalkUlf2008“Doing the Right Thing for the Right Reason: Why Dynamic or Static Approaches Should be Taken in the Interpretation of Treaties”International Community Law Review10109141cited as “Linderfalk, 2008b”10.1163/187197308X311272Search in Google Scholar

Linderfalk, Ulf. 2013. ”Spyridon Roussalis v. Romania: Investor Consent to ICSID Arbitration, and the Limits of Treaty Interpretation”. International and Comparative Law Quarterly, 62: 241–250LinderfalkUlf2013”Spyridon Roussalis v. Romania: Investor Consent to ICSID Arbitration, and the Limits of Treaty Interpretation”International and Comparative Law Quarterly6224125010.1017/S0020589312000516Search in Google Scholar

Linderfalk, Ulf. 2014. “The Concept of Treaty Abuse: On the Exercise of Legal Discretion”, posted at the SSRN, on 17 November 2014. Available at SSRN: http://ssrn.com/abstract=2526051, cited as “Linderfalk 2014a”LinderfalkUlf2014“The Concept of Treaty Abuse: On the Exercise of Legal Discretion”, posted at the SSRN, on 17 November 2014. Available at SSRN: http://ssrn.com/abstract=2526051, cited as “Linderfalk 2014a”10.2139/ssrn.2526051Search in Google Scholar

Linderfalk, Ulf. 2014. ”AJIL Symposium: Is the Vienna Convention Hostile to Drafting History? A Response to Julian Davis Mortenson, Part 2”, posted at opiniojuris, on 5 February 2014. Available at: http://opiniojuris.org, cited as “Linderfalk 2014b”LinderfalkUlf2014”AJIL Symposium: Is the Vienna Convention Hostile to Drafting History? A Response to Julian Davis Mortenson, Part 2”, posted at opiniojuris, on 5 February 2014. Available at: http://opiniojuris.org, cited as “Linderfalk 2014b”10.2139/ssrn.2389251Search in Google Scholar

Linderfalk, Ulf and Hilling, Maria. 2015 “The Use of OECD Commentaries as Interpretative Aids: The Static/Ambulatory-Approaches Debate Considered from the Perspective of International Law”. Nordic Tax Journal (2015:1), 34–59LinderfalkUlfHillingMaria2015“The Use of OECD Commentaries as Interpretative Aids: The Static/Ambulatory-Approaches Debate Considered from the Perspective of International Law”Nordic Tax Journal20151345910.1515/ntaxj-2015-0003Search in Google Scholar

Linderfalk, Ulf. 2015. ”Is Treaty Interpretation an Art or a Science? International Law and Rational Decision Making”. European Journal of International Law, 26: 169–189LinderfalkUlf2015”Is Treaty Interpretation an Art or a Science? International Law and Rational Decision Making”European Journal of International Law2616918910.1093/ejil/chv008Search in Google Scholar

McDade, Paul. 1986. “The Effect of Article 4 of the Vienna Convention on the Law of Treaties 1969”. International and Comparative Law Quarterly, 35: 499–511McDadePaul1986“The Effect of Article 4 of the Vienna Convention on the Law of Treaties 1969”International and Comparative Law Quarterly3549951110.1093/iclqaj/35.3.499Search in Google Scholar

McRae, Donald. 1979. ”The Legal Effect of Interpretative Declarations”. British Yearbook of International Law, 49: 155–173McRaeDonald1979”The Legal Effect of Interpretative Declarations”British Yearbook of International Law4915517310.1093/bybil/49.1.155Search in Google Scholar

Oppenheim’s International Law. 1992. Edited by Jennings, Robert and Watts, Arthur, Vol. 1, 9th editionJennings1992Oppenheim’s International Law Robert and Watts ArthurVol 19th editionSearch in Google Scholar

Sallander, Ann-Sophie. 2013. Ömsesidiga överenskommelser enligt skatteavtalSallanderAnn-Sophie2013Ömsesidiga överenskommelser enligt skatteavtalSearch in Google Scholar

Strömholm, Stig. 1996. Rätt, Rättskällor och rättstillämpning, 5th editionStrömholmStig1996Rätt, Rättskällor och rättstillämpning5th editionSearch in Google Scholar

Thirlway, Hugh. 1972. International Customary Law and CodificationThirlwayHugh1972International Customary Law and CodificationSearch in Google Scholar

Villiger, Mark. 1986. Customary International Law and TreatiesVilligerMark1986Customary International Law and TreatiesSearch in Google Scholar

Waldock, Humphrey. 1981. “The Evolution of Human Rights Concepts and the Application of the European Convention on Human Rights”. In Mélanges Offert à Paul Reuter, edited by Gross, André, 535–547WaldockHumphreyGrossAndré1981“The Evolution of Human Rights Concepts and the Application of the European Convention on Human Rights”Mélanges Offert à Paul Reuter535547Search in Google Scholar

Wasserstrom, Richard. 1961. The Judicial DecisionWasserstromRichard1961The Judicial DecisionSearch in Google Scholar

Wroblewski, Jerzy. 1992. The Judicial Application of LawWroblewskiJerzy1992The Judicial Application of Law10.1007/978-94-015-8050-2Search in Google Scholar