The Interpretation and Application of the Preamble and Article 6(1) of the OECD Multilateral Instrument in the Context of North American Tax Treaty Networks

Becerra, J.A.

The Interpretation and Application of the Preamble and Article 6(1) of the OECD Multilateral Instrument in the Context of North American Tax Treaty Networks

Journal

Author

Becerra, J.A.

Country

Canada; Costa Rica; International; Mexico; OECD; United States

Published Date

6 December 2017

Issue

Bulletin for International Taxation 2018 (Volume 72), No. 1

DOI

https://doi.org/10.59403/15f8et6

Document

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This article examines the influence, if any, of the Preamble and article 6(1) of the OECD Multilateral Instrument, with particular focus on the extent to which they will modify the interpretation and application of the existing tax treaties in Canada, Costa Rica and Mexico.

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The Interpretation and Application of the Preamble and Article 6(1) of the OECD Multilateral Instrument in the Context of North American Tax Treaty Networks