{"title":"基于《维也纳公约》（1969 年）和主要目的测试规则的税收协定法中的 \"目的和宗旨 \"概念","authors":"K. Dziurdź","doi":"10.59403/11fvrdd","DOIUrl":null,"url":null,"abstract":"This article examines the “object and purpose” of a tax treaty by discussing its meaning, identification and relevance based on the Vienna Convention (1969). It proposes an interpretation of the principal purpose test rule that remains within the limits of treaty wording while giving priority to the object and purpose.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"14 3","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Concept of the “Object and Purpose” in Tax Treaty Law Based on the Vienna Convention (1969) and the Principal Purposes Test Rule\",\"authors\":\"K. Dziurdź\",\"doi\":\"10.59403/11fvrdd\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article examines the “object and purpose” of a tax treaty by discussing its meaning, identification and relevance based on the Vienna Convention (1969). It proposes an interpretation of the principal purpose test rule that remains within the limits of treaty wording while giving priority to the object and purpose.\",\"PeriodicalId\":516699,\"journal\":{\"name\":\"Bulletin for International Taxation\",\"volume\":\"14 3\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/11fvrdd\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/11fvrdd","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Concept of the “Object and Purpose” in Tax Treaty Law Based on the Vienna Convention (1969) and the Principal Purposes Test Rule
This article examines the “object and purpose” of a tax treaty by discussing its meaning, identification and relevance based on the Vienna Convention (1969). It proposes an interpretation of the principal purpose test rule that remains within the limits of treaty wording while giving priority to the object and purpose.
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