The Resource The impact of the new preamble on the interpretation of old and new treaties and on the policy of abuse prevention

The impact of the new preamble on the interpretation of old and new treaties and on the policy of abuse prevention

Label
The impact of the new preamble on the interpretation of old and new treaties and on the policy of abuse prevention
Title
The impact of the new preamble on the interpretation of old and new treaties and on the policy of abuse prevention
Creator
Subject
Language
eng
Summary
This article examines the effect of the new preamble to tax treaties introduced into existing tax treaties by the OECD Multilateral Instrument and in tax treaties that follow the OECD and UN Models (2017) with regard to preventing abuse, by reference to relevant case law
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 4/5 (special issue) ; p. 174-178
http://library.link/vocab/creatorName
Schwarz, J.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • MLI
  • treaty interpretation
  • treaty abuse
  • OECD Model
  • UN Model
  • principal purpose test
Label
The impact of the new preamble on the interpretation of old and new treaties and on the policy of abuse prevention
Instantiates
Publication
Label
The impact of the new preamble on the interpretation of old and new treaties and on the policy of abuse prevention
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...