The quality of legal language of tax law: Something worth noting

Abstract

The article is devoted to the problem of legal language and the various distortions that occur in the processes of using it. The author analyzes the most obvious mistakes that users of this language make and diagnoses the reasons for their occurrence. Most attention is paid to the mistranslation of the term Model OECD Convention. The author points out the dangers - both strictly legal and cultural - of carelessness in the use of legal language.

Keywords

• tax law
• legal language
• legal language errors
• oecd model convention