南非宪法第233条与经合组织收入和资本税收示范公约评注之间的相互作用

E. J. V. Rensburg
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引用次数: 1

摘要

在解释双重征税协议时,南非法院有时会查阅经合组织《收入和资本税收示范公约》的评注。本条所考虑的问题是这些评注与1996年《南非共和国宪法》第233条之间互动的性质(如果有的话)。第233条要求法院更倾向于对符合国际法的立法作出合理解释,而不是对不符国际法的其他解释。文章分析了第233条措辞的各个方面,包括“国际法”一词的含义。它指出了跨国来源在第233条方面可能发挥的各种作用,例如,这些来源可能构成第233条所指的“国际法”,也可能有助于解释构成“国际法“的来源。该贡献考虑了评论员最有可能为第233条的目的发挥哪些作用。
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The Interaction between Section 233 of the South African Constitution and the Commentaries to the OECD Model Tax Convention on Income and on Capital
The Commentaries to the OECD’s Model Tax Convention on Income and on Capital are at times consulted by South African courts when double taxation agreements are interpreted. The question considered in this article is the nature of the interaction, if any, between these Commentaries and section 233 of the Constitution of the Republic of South Africa, 1996. Section 233 requires a court to prefer a reasonable interpretation of legislation that is consistent with international law over other interpretations that are not consistent with international law. The contribution analyses various aspects of the wording of section 233, including the meaning of the phrase ‘international law’. It points out the various roles that transnational sources may play with regard to section 233, for example these sources may either constitute the ‘international law’ to which section 233 refers, or they may be aids to the interpretation of those sources that constitute ‘international law’. The contribution considers which of these roles the Commentaries are most likely to play for purposes of section 233.
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