조세조약 해석방법
Interpretation of tax treaty
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참고문헌
키워드
초록
Interpretation of tax treaties in reality is never a public international law issue, and instead involves a dispute between a taxpayer and the state. This setting justifies and necessitates that a Korean court interpreting a tax treaty interpret it in the same way as it interprets domestic law. More specifically, the nature of tax treaties as the subject matter of interpretation does not affect the canon of interpretation. Under the Constitution of Korea, unlike some scholarly arguments and rulings by foreign courts, the OECD Model is not an authoritative source of interpreting a real world tax treaty. It only is a private and secondary source of finding law. Choice between ambulatory and static interpretation depends upon the nature of the particular domestic law affecting a treaty.
Abstract
Interpretation of tax treaties in reality is never a public international law issue, and instead involves a dispute between a taxpayer and the state. This setting justifies and necessitates that a Korean court interpreting a tax treaty interpret it in the same way as it interprets domestic law. More specifically, the nature of tax treaties as the subject matter of interpretation does not affect the canon of interpretation. Under the Constitution of Korea, unlike some scholarly arguments and rulings by foreign courts, the OECD Model is not an authoritative source of interpreting a real world tax treaty. It only is a private and secondary source of finding law. Choice between ambulatory and static interpretation depends upon the nature of the particular domestic law affecting a treaty.
참고문헌 (19)
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