Jonathan Schwarz: The Impact of the New Preamble on the Interpretation of Old and New Treaties and on the Policy of Abuse Prevention
3rd April 2020
Bulletin for International Taxation, 2020 (Volume 74), No. 4/5
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.
Read here: https://research.ibfd.org/#/doc?url=/collections/bit/html/bit_2020_04_o2_1.html