What is in a language? Parlez-vous français?
English may be the lingua franca of our time, but it is not the only language of international law. Royal Bank of Canada v HMRC  UKUT 45 (TCC). raised issues around the interpretation of a tax treaty concluded in English and French, both languages being equally authentic. The complex facts are summarised at https://kluwertaxblog.com/2020/07/29/income-from-immoveable-property-article-6-and-royalty-streams/….