Resumen de May Be Taxed for Whatever Reason - Conflicts of Qualification: The Discussion Is Finished
This Article counters the view that the OECD approach to qualification conflicts does not resolve all cases. The letter view, which was initially submitted by Klaus Vogel and has not been refuted until today, is based on the assumption of a fundamental difference between distributive rules reading ‘shall be taxable only’ and those reading ‘may be taxed’. When the interpretative principles enshrined in the Vienna Convention on the Law of Treaties (VCLT) are applied to that therminology it transpires that the difference is not fundamental but merely a matter of degree. This is confirmed by the French text of the Model. Thus, the principles enshrined in Article 23(1) apply to all distributive rules, which is confirmed by the OECD Commentary on Article 23. In cons
