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What Does the Multilateral Instrument’s “New Preamble” Actually Mean for Tax Treaties?

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Chapters
 
1. Introduction
s. 49
 
2. Development of the New Preamble Text
s. 54
 
3. The Role of the New Preamble in Tax Treaty Interpretation
s. 58
 
4. Using the New Preamble to Construe an Inherent Anti-Abuse Rule in Tax Matters: Towards a Universally Recognized Anti-Abuse Rule
s. 62
 
5. Conclusion
s. 64