Role of the Preamble for the Interpretation of Old and New Tax Treaties and on the Policy of the Prevention of Treaty Abuse

Journal
De Broe, L.
International; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 4/5
FormatPDF
EUR
40
| USD
45 (VAT excl.)

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.