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.
{"title":"The Impact of the New Preamble on the Interpretation of Old and New Treaties and on the Policy of Abuse Prevention","authors":"J. Schwarz","doi":"10.59403/27b2zts","DOIUrl":"https://doi.org/10.59403/27b2zts","url":null,"abstract":"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.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 41","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this article, the author argues that the relevance of BEPS materials for tax treaty interpretation depends on which interpretive community is engaged. Some, but not all, frameworks for treaty interpretation by domestic courts, advisors and policymakers have shifted in the post-BEPS era. Selected questions of treaty interpretation are analysed with reference to the historical and current working methods of the OECD, as well as the plural nature of BEPS materials produced by the OECD, UN, IMF, etc.
{"title":"The Relevance of BEPS Materials for Tax Treaty Interpretation","authors":"J. Hattingh","doi":"10.59403/1fq7h0g","DOIUrl":"https://doi.org/10.59403/1fq7h0g","url":null,"abstract":"In this article, the author argues that the relevance of BEPS materials for tax treaty interpretation depends on which interpretive community is engaged. Some, but not all, frameworks for treaty interpretation by domestic courts, advisors and policymakers have shifted in the post-BEPS era. Selected questions of treaty interpretation are analysed with reference to the historical and current working methods of the OECD, as well as the plural nature of BEPS materials produced by the OECD, UN, IMF, etc.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 28","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
“Value creation” was introduced into OECD/G20 BEPS Actions and debates with an ambiguous and controversial meaning, which may not be compatible with tax treaties. This article explores the problems this principle creates in formulating a sound international tax policy and in the process of tax treaty interpretation and application.
{"title":"Value Creation: A Guiding Light for the Interpretation of Tax Treaties?","authors":"A. Martín Jiménez","doi":"10.59403/30z1tcy","DOIUrl":"https://doi.org/10.59403/30z1tcy","url":null,"abstract":"“Value creation” was introduced into OECD/G20 BEPS Actions and debates with an ambiguous and controversial meaning, which may not be compatible with tax treaties. This article explores the problems this principle creates in formulating a sound international tax policy and in the process of tax treaty interpretation and application.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 57","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The author, in this article, considers the possibly declining significance of the taxation of value creation in relation to international taxation, primarily as reflected in the OECD/G20 Base Erosion and Profit Shifting Project.
{"title":"Value Creation: A Dimming Lodestar for International Taxation?","authors":"R. Kysar","doi":"10.59403/3093ffe","DOIUrl":"https://doi.org/10.59403/3093ffe","url":null,"abstract":"The author, in this article, considers the possibly declining significance of the taxation of value creation in relation to international taxation, primarily as reflected in the OECD/G20 Base Erosion and Profit Shifting Project.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article considers the impact the advent of the OECD’s Multilateral Instrument will have on the interpretation of international tax rules.
本文探讨了经合组织《多边文书》的问世将对国际税收规则的解释产生的影响。
{"title":"A Multilateral Interpretation of the Multilateral Instrument (and Covered Tax Agreements)?","authors":"W. Haslehner","doi":"10.59403/2jsrb4t","DOIUrl":"https://doi.org/10.59403/2jsrb4t","url":null,"abstract":"This article considers the impact the advent of the OECD’s Multilateral Instrument will have on the interpretation of international tax rules.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221165","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this article, the author considers the implications for the interpretation of tax treaties of the reservations and options that are contained in the Multilateral Instrument. In this context, the author addresses and answers a number of specific questions relating to the interpretation of the Multilateral Instrument, Covered Tax Agreements and Non-Covered Tax Agreements.
{"title":"Interpreting Tax Treaties in the Light of Reservations and Opt-Ins under the Multilateral Instrument","authors":"N. Bravo","doi":"10.59403/3swd2rw","DOIUrl":"https://doi.org/10.59403/3swd2rw","url":null,"abstract":"In this article, the author considers the implications for the interpretation of tax treaties of the reservations and options that are contained in the Multilateral Instrument. In this context, the author addresses and answers a number of specific questions relating to the interpretation of the Multilateral Instrument, Covered Tax Agreements and Non-Covered Tax Agreements.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"139 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this article, the author discusses the principal purpose test (PPT) included in article 29 of the OECD and UN Models (2017), arguing in particular that while the PPT certainly permits a purposive interpretation, it may not be used to build into tax treaty law additional requirements that were never intended. Finally, the author concludes by looking at the other side of the coin and wonders whether a comparable “PPT” should not regulate the performance by States of their treaty obligations.
{"title":"The PPT in Post-BEPS Tax Treaty Law: It Is a GAAR but Just a GAAR!","authors":"R. Danon","doi":"10.59403/136hxah","DOIUrl":"https://doi.org/10.59403/136hxah","url":null,"abstract":"In this article, the author discusses the principal purpose test (PPT) included in article 29 of the OECD and UN Models (2017), arguing in particular that while the PPT certainly permits a purposive interpretation, it may not be used to build into tax treaty law additional requirements that were never intended. Finally, the author concludes by looking at the other side of the coin and wonders whether a comparable “PPT” should not regulate the performance by States of their treaty obligations.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Article 29(9) of the OECD Model sets out the principal purpose test (PPT) according to the findings of the OECD/G20 Base Erosion and Profit Shifting Project. The PPT does not represent a legal basis for denying treaty benefits but merely emphasizes the necessity for purposive interpretation.
{"title":"The Signalling Function of Article 29(9) of the OECD Model – The “Principal Purpose Test”","authors":"M. Lang","doi":"10.59403/3ndvejx","DOIUrl":"https://doi.org/10.59403/3ndvejx","url":null,"abstract":"Article 29(9) of the OECD Model sets out the principal purpose test (PPT) according to the findings of the OECD/G20 Base Erosion and Profit Shifting Project. The PPT does not represent a legal basis for denying treaty benefits but merely emphasizes the necessity for purposive interpretation.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In light of Actions 8-10 of the OECD/G20 BEPS Project, this article considers the interaction and increasing pressure points between transfer pricing and general anti-avoidance and controlled foreign company rules, and the effect of article 9 of the OECD Model in light of the saving clause in article 1(3).
{"title":"Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the “Saving Clause”","authors":"G.W. Kofler, I. Verlinden","doi":"10.59403/2y8e7ev","DOIUrl":"https://doi.org/10.59403/2y8e7ev","url":null,"abstract":"In light of Actions 8-10 of the OECD/G20 BEPS Project, this article considers the interaction and increasing pressure points between transfer pricing and general anti-avoidance and controlled foreign company rules, and the effect of article 9 of the OECD Model in light of the saving clause in article 1(3).","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this article, the author provides comments on a presentation made by Professor Alexander Rust regarding the change made in 2017 to Article 3(2) of the OECD Model that provides that a domestic law meaning shall not be given to an undefined treaty term whose meaning has been agreed to through the mutual agreement procedure.
在本文中，作者对 Alexander Rust 教授就 2017 年对《经合组织示范公约》第 3(2)条所做的修改发表了评论，该修改规定，对于通过相互协商程序商定其含义的未定义的条约术语，不应赋予其国内法含义。
{"title":"The 2017 Change to Article 3(2) of the OECD Model: Comments on Professor Alexander Rust’s Presentation","authors":"J. Sasseville","doi":"10.59403/3crn35f","DOIUrl":"https://doi.org/10.59403/3crn35f","url":null,"abstract":"In this article, the author provides comments on a presentation made by Professor Alexander Rust regarding the change made in 2017 to Article 3(2) of the OECD Model that provides that a domestic law meaning shall not be given to an undefined treaty term whose meaning has been agreed to through the mutual agreement procedure.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141221797","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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