000			01999nab a2200277 c 4500
003			ES-MaIEF
005			20181113150950.0
007			ta
008			181112t2018 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966712 _aPleil, Christoph
245			_aConfronting conflicts of qualification in tax treaty law _b : the principle of common interpretation and the new approach revisited _c Christoph Pleil and Stefan Schwibinger
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe principle of common interpretation and the new approach to article 23 A/B of the OECD Model Tax Convention are two concepts in tax treaty interpretation to avoid double taxation and double non-taxation resulting from conflicts of qualification. Against the backdrop of the introduction of similarly working approaches, namely the linking rules of BEPS Action 2, it seems appropriate to re-evaluate the doctrinal foundation and practical applicability of both concepts. Since the effectiveness of the principle of common interpretation and the new approach depends on their international recognition, the analysis is based on a comparative study including six jurisdictions, representing common and civil law: Australia, Belgium, Canada, Germany, the United Kingdom and the United States. In the first part of this article, the principle of common interpretation is examined, while the second part assesses the new approach. The third part concludes and gives proposals for the development of a joint methodological understanding of both concepts.
650		4	_942842 _aDOBLE IMPOSICION
650		4	_941141 _aCONVENIOS
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_947508 _aINTERPRETACION
650		4	_930755 _aARMONIZACION
700	1		_966713 _aSchwibinger, Stefan
773	0		_971498 _oWTJ _tWorld Tax Journal _w(IEF)62814 _g; v. 10, n. 3, August 2018, p. 427-470
942			_cRE
999			_c139244 _d139244