{"title":"序言对解释新旧税务条约和防止条约滥用政策的作用","authors":"De Broe","doi":"10.59403/3ceqp6z","DOIUrl":null,"url":null,"abstract":"This article examines the effect of the preamble of tax treaties before and after the amendments made to the OECD Model (2017) on the interpretation of tax treaties with the aim of preventing their abuse.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 2","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Role of the Preamble for the Interpretation of Old and New Tax Treaties and on the Policy of the Prevention of Treaty Abuse\",\"authors\":\"De Broe\",\"doi\":\"10.59403/3ceqp6z\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article examines the effect of the preamble of tax treaties before and after the amendments made to the OECD Model (2017) on the interpretation of tax treaties with the aim of preventing their abuse.\",\"PeriodicalId\":516699,\"journal\":{\"name\":\"Bulletin for International Taxation\",\"volume\":\" 2\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-03-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/3ceqp6z\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/3ceqp6z","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Role of the Preamble for the Interpretation of Old and New Tax Treaties and on the Policy of the Prevention of Treaty Abuse
This article examines the effect of the preamble of tax treaties before and after the amendments made to the OECD Model (2017) on the interpretation of tax treaties with the aim of preventing their abuse.
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