How are discrepancies in the texts of different language versions addressed when applying double tax treaties?
Today, a considerable number of double tax treaties are in force in Ukraine. Most of them are drafted in two (the languages of the contracting states) or even more languages. As a rule, the third language is English. In case of discrepancies in the interpretation of texts in different languages, the English version is typically designated as prevailing.
At first glance, this might seem to make things simple: where an English version exists and is designated as prevailing, resolving potential discrepancies appears straightforward – one can simply refer to the English text.
In reality, however, it is far more complex.
A separate issue arises where the matter is not merely one of interpretation, but of actual differences between the texts in different languages that cannot be explained by “translation nuances.” After all, where each language version is equally authentic, it is, by definition, equally valid.
How should legal entities – residents paying income to non-residents with the relevant taxation, as well as tax authorities and courts, navigate such situations? Which version should be applied, in particular in Ukraine?
The full version of the article is available in Ukrainian by the link.
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