arbiter
JournalsAccount

Irrelevant or Even Worse? The Vicious Dilemma of the New Tax Treaty Preamble

Andrés Báez Moreno

Canadian Tax Journal2025https://doi.org/10.32721/ctj.2025.73.1.baezmorenoarticle
ABDC A*
Weight
0.50

Abstract

The central thesis of this article is that the significance of the new preamble of the OECD model tax convention and the tax arrangements governed by the multilateral instrument should be evaluated with caution in the two areas where their proponents intend to see effects: (1) The preamble should not have effects on its own, since this could significantly undermine the integrity of the rule interpretation process. (2) The preamble should not serve as a complementary rule to the principal purpose test, since doing so would potentially amplify the already excessive impact of this general anti-avoidance rule and, in any case, further jeopardize its interpretation.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.32721/ctj.2025.73.1.baezmoreno

Or copy a formatted citation

@article{andrés2025,
  title        = {{Irrelevant or Even Worse? The Vicious Dilemma of the New Tax Treaty Preamble}},
  author       = {Andrés Báez Moreno},
  journal      = {Canadian Tax Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.32721/ctj.2025.73.1.baezmoreno},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Irrelevant or Even Worse? The Vicious Dilemma of the New Tax Treaty Preamble

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.