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TAX TREATY MONITOR
Tax Treaty News
Prof. Dr Dr h.c. Klaus Vogel
pp. 94-96
The Role of the Commentaries on the OECD Model in the Tax Treaty Interpretation Process
David A. Ward, Q.C.
pp. 97-102
This article is the Graduation Lecture (Maarten J. Ellis Lecture) given by David Ward on 1 September 2005 at the University of Leiden in the Netherlands.
The Role of the Commentaries on the OECD Model in the Tax Treaty Interpretation Process - Response to David Ward
Prof. Maarten J. Ellis
pp. 103-104
The response of Prof. Ellis to the Graduation Lecture given by David Ward is drawn up in this article.
Some Observations on the Legal Status of the Commentaries on the OECD Model
Prof. Dr Frank Engelen
pp. 105-109
The day after the Graduation Lecture Prof. Engelen lectured at the Expert Meeting. The matters discussed include defining the issues and estoppel, acquiescence and the protection of legitimate expectations in public international law.
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How Tax Treaties Deal with Income from Omissions
Dr Ekkehart Reimer
pp. 110-118
This article aims to crystallize the notion of income from omissions. The article first shows that a distinction may be made not only between different types of income but also, along the same lines, between different types of omissions. The specific problems that arise under tax treaty law are thus subject to completely different rules.The article shows this for both omissions in connection with passive investments and omissions of a human activity.
The "Teachers And Researchers" Article in Singapore's Tax Treaties
Tan How Teck
pp. 119-123
A “teachers and researchers” provision is included in more than half of Singapore's 51 tax treaties, reflecting Singapore's desire to be a premier education hub. This article looks at the policy considerations and evaluates some interpretative aspects of the teachers and researchers provision from Singapore's perspective.
ARTICLE
A New GAAR for South Africa - The Duke of Westminster is Struck a Blow
Ernest Mazansky
pp. 124-132
The interpretation of South Africa's general anti-avoidance rule (GAAR) by the courts has been influenced by the Duke of Westminster principle. This article provides a brief history of South Africa's GAAR which led to the proposed change. The article also points out the salient features of the Discussion Paper.
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