This paper presents general considerations on the comparability of languages, where the central issue is to examine on what basis they can be compared in terms of a Tertium Comparationis. It is argued that the Tertium Comparationis is not restricted to the content side of the language, but that there are also appropriate Tertia Comparationes on the expression side of language. Starting from two theories (Hjelmslev’s structuralism and Ehlich’s functional pragmatics) specific phenomena are discussed with special reference to German and Danish.
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