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Tax Treaty Override - I ljuset av OECD:s utveckling av syftet med skatteavtal

Rosén, Niclas LU (2018) JURM02 20181
Department of Law
Faculty of Law
Abstract
Today, the global tax treaty network consists of more than 3,000 tax treaties. One of the primary purposes of tax treaties is to avoid double taxation. By achieving the objective of avoiding double taxation, globalization and international growth are promoted. There is no universal system on how countries look at the relationship between tax treaties entered into and domestic law. It is usually said that there are two different approaches to the relationship between international law and the domestic law, a monistic approach and a dualistic approach.

A state with a monistic view considers international treaties and domestic law as two parts operating within the same legal system. A state with a dualist approach, instead, considers... (More)
Today, the global tax treaty network consists of more than 3,000 tax treaties. One of the primary purposes of tax treaties is to avoid double taxation. By achieving the objective of avoiding double taxation, globalization and international growth are promoted. There is no universal system on how countries look at the relationship between tax treaties entered into and domestic law. It is usually said that there are two different approaches to the relationship between international law and the domestic law, a monistic approach and a dualistic approach.

A state with a monistic view considers international treaties and domestic law as two parts operating within the same legal system. A state with a dualist approach, instead, considers international law and domestic law as two separate legal systems applying simultaneously. During the 1980s the Organization for Economic Co-operation and Development highlighted a phenomenon which meant that states introduced unilateral domestic legislation in violation of entered tax treaties. In 1989, the OECD released a report, "Tax treaty Override", which described the phenomenon as a problem that threatened the development of the international tax network.

If a state is subject to domestic legislation in breach of an entered tax treaty, the state commits an international violation in accordance with the Vienna Convention. In Sweden, there have been a number of legal cases dealing with the subject in the 2000s and two of them will be presented in this work. Sweden's position regarding the view of the tax treaty override is not entirely clear. Since the OECD released the report in 1989, the purpose of tax treaties to counter tax evasion has grown stronger, and today there are those who believe it is legitimate to commit tax treaty override in order to counteract abuse of tax treaties. (Less)
Abstract (Swedish)
Det globala skatteavtalsnätverket består idag av mer än 3000 skatteavtal. Ett av skatteavtalens primära syfte är att undvika att skattesubjekt blir beskattade för en och samma inkomst två gånger. Genom uppnåendet av syftet att undvika dubbelbeskattning främjas globalisering och internationell tillväxt. Skatteavtal är folkrättsliga traktat och ingåendet av ett bi – eller multilateralt skatteavtal får således folkrättsliga följder. Det finns inget universellt system för hur länder ser på förhållandet mellan ingångna skatteavtal och nationell skattelagstiftning.

Man brukar säga att det principiellt finns två olika synsätt på förhållandet mellan folkrätten och den nationella rättsordningen, ett monistiskt och ett dualistiskt synsätt. En... (More)
Det globala skatteavtalsnätverket består idag av mer än 3000 skatteavtal. Ett av skatteavtalens primära syfte är att undvika att skattesubjekt blir beskattade för en och samma inkomst två gånger. Genom uppnåendet av syftet att undvika dubbelbeskattning främjas globalisering och internationell tillväxt. Skatteavtal är folkrättsliga traktat och ingåendet av ett bi – eller multilateralt skatteavtal får således folkrättsliga följder. Det finns inget universellt system för hur länder ser på förhållandet mellan ingångna skatteavtal och nationell skattelagstiftning.

Man brukar säga att det principiellt finns två olika synsätt på förhållandet mellan folkrätten och den nationella rättsordningen, ett monistiskt och ett dualistiskt synsätt. En stat med ett monistiskt synsätt anser att folkrättsliga traktater och den nationella rättsordningen är två delar som verkar inom ett och samma rättssystem. En stat med ett dualistiskt synsätt ser istället folkrätten och den nationella rättsordningen som två separata rättssystem som tillämpas simultant.

Under 1980-talet uppmärksammade OECD, Organisationen för ekonomiskt samarbete och utveckling, ett fenomen som innebar att stater införde unilateral nationell lagstiftning i strid mot ingångna skatteavtal. År 1989 släppte OECD en rapport, ”Tax treaty Override”, som beskrev fenomenet som ett problem som hotade utvecklandet av skatteavtalsnätverket. Om en stat inför nationell lagstiftning i strid mot ett ingånget skatteavtal begår staten ett folkrättsbrott i enlighet med Wienkonventionen.

I Sverige har det under 2000-talet kommit några rättsfall som behandlat ämnet och två av dem kommer att presenteras i det här arbetet. Rättsläget torde inte vara helt klart beträffande Sveriges inställning till tax treaty override. Sedan OECD släppte rapporten år 1989 har skatteavtalens syfte att motverka skatteflykt växt sig starkare och det finns de som menar att det idag är legitimt att begå tax treaty override i syfte att motverka ett missbruk av skatteavtalen. (Less)
Please use this url to cite or link to this publication:
author
Rosén, Niclas LU
supervisor
organization
alternative title
Tax Treaty Override - In light of OECD's development of the purpose of tax treaties
course
JURM02 20181
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, tax treaty override, tax law
language
Swedish
id
8955482
date added to LUP
2018-09-10 15:25:54
date last changed
2018-09-10 15:25:54
@misc{8955482,
  abstract     = {Today, the global tax treaty network consists of more than 3,000 tax treaties. One of the primary purposes of tax treaties is to avoid double taxation. By achieving the objective of avoiding double taxation, globalization and international growth are promoted. There is no universal system on how countries look at the relationship between tax treaties entered into and domestic law. It is usually said that there are two different approaches to the relationship between international law and the domestic law, a monistic approach and a dualistic approach. 

A state with a monistic view considers international treaties and domestic law as two parts operating within the same legal system. A state with a dualist approach, instead, considers international law and domestic law as two separate legal systems applying simultaneously. During the 1980s the Organization for Economic Co-operation and Development highlighted a phenomenon which meant that states introduced unilateral domestic legislation in violation of entered tax treaties. In 1989, the OECD released a report, "Tax treaty Override", which described the phenomenon as a problem that threatened the development of the international tax network. 

If a state is subject to domestic legislation in breach of an entered tax treaty, the state commits an international violation in accordance with the Vienna Convention. In Sweden, there have been a number of legal cases dealing with the subject in the 2000s and two of them will be presented in this work. Sweden's position regarding the view of the tax treaty override is not entirely clear. Since the OECD released the report in 1989, the purpose of tax treaties to counter tax evasion has grown stronger, and today there are those who believe it is legitimate to commit tax treaty override in order to counteract abuse of tax treaties.},
  author       = {Rosén, Niclas},
  keyword      = {Skatterätt,tax treaty override,tax law},
  language     = {swe},
  note         = {Student Paper},
  title        = {Tax Treaty Override - I ljuset av OECD:s utveckling av syftet med skatteavtal},
  year         = {2018},
}