@phdthesis{da0bb492-1999-475f-aa44-de9d087a65fe,
  abstract     = {{Tax legislation in Sweden and in the European Union is increasingly drafted with reference to documents produced by the OECD. Model rules, commentaries and administrative guidance concerning base erosion and profit shifting and global minimum taxation are not legally binding, yet they influence the content of binding law. This thesis examines what weight such documents can be accorded as sources of law, and what follows from this for the Swedish interest deduction limitation rules.<br/><br/>The study is conducted within a legal positivist framework and applies the legal dogmatic method. It distinguishes between explicit sources of law, which can be traced to a competent legislature or to the legal order's requirement of coherence and consistency, and implicit sources, which do not constitute explicit sources but may nevertheless influence the determination of applicable law. OECD documents can belong only to the latter category, and only where a connection to a binding act exists. The thesis further separates interpretative material from principles of interpretation, and assesses reliance on OECD documents against the principle of legality in taxation, which encompasses the requirement of democratic legitimacy, and the principle of legal certainty. Article 32 of the Global Minimum Tax Directive raises a distinct question, in so far as it allows substantively binding rules to be adopted without the involvement of the Union legislature.<br/><br/>Applying this model to three sets of Swedish rules yields three different outcomes. The general rules are essentially unaffected; the targeted rules fall outside the problem; and the special rule in the Top-up Tax Act cannot be applied without recourse to the commentaries. The decisive question is therefore not whether the documents must be consulted, but whether the essential elements of the tax can be established within the wording of the binding act. What the principle of legality prohibits is not that legislation be modelled on OECD documents, but that the essential elements of the tax be left outside the binding act.}},
  author       = {{Tale, Alexander}},
  isbn         = {{978-91-90202-51-7}},
  keywords     = {{OECD; BEPS; Rättskällor; Soft law; Rättspositivism; Rättstolkning; Legalitetsprincipen; Rättssäkerhetsprincipen; EU-skatterätt; Ränteavdragsbegränsningar; demokratisk legitimitet; tilläggsskatt; Pillar Two; dynamisk tolkning; Skatt; Skatterätt; Beskattning; OECD; BEPS; Sources of law; Soft law; Legal positivism; Legal interpretation; Principle of legality; Legal certainty; EU tax law; Interest limitation rules; Democratic legitimacy; Pillar Two; Global minimum taxation; Tax; Tax law; Taxation}},
  language     = {{swe}},
  month        = {{08}},
  publisher    = {{Ekonomihögskolan, Lunds Universitet}},
  school       = {{Lund University}},
  title        = {{BEPS som rättskälla? : En rättspositivistisk studie av OECD-materialets rättskällevärde}},
  url          = {{https://lup.lub.lu.se/search/files/258581683/A_Tale_E5_Avhandling_E-bok_v2.pdf}},
  year         = {{2026}},
}