לשכת רו''ח מבוא לאמנות המס - ינואר 2014

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<ul><li> 1. : " - , " " , - " www.ahe-tax.co.il4102/1/62</li></ul> <p> 2. 691 691. () , - ( - ), - ( - ) , . () . () , "" - , '1. ' 441, : 50.1.1; ' 741, - 6002.1.1() , 57 . ' 791, : 3102.8.1 : " 3. 35 : " ' : * * ' : * * * 4. 1( 2( 3( 4( 5( 6( " " 5. 6. ": ( ); - :OECD , , ; ": " , ; - OECD , . 7. - OECD - :OECD 43 ( , ) ( , , ). (""); ; ( ) ; , . 8. . , , . ( 6(2) "). , , , . 9. - ( OECD ). "" , . ( )? ( )- ; 10. - ; , ; : - , /, ; - , , , , ; - , , , , , , : ( ) 11. " " . "". " " " . " " , . " " . !! ! 12. : : : : 13. Treaty Shopping " " " . , , . , . 14. : "( Treaty Shopping ") " " %0%5.21/%52 %0 41 15. : "(Treaty Override ") ! 51 16. : -6. Prevention of tax evasion or tax avoidance This Convention shall not prevent a Contracting State from applying its domestic law on the prevention of tax evasion or tax avoidance. )VCLT( 1969- 13 A treaty shall be interpreted in good faith in accordancewith the ordinary meaning to be given to the terms of the treaty in their context and in the light of its object and purpose. 17. ?Treaty Shopping , , . 68 , , , (). 1002/3 - 4002/22 - 18. LOB : "( Treaty Shopping ") - , . ; - (- ", 891); ( ); ; " . 19. " : 68 , , . : , - (6991) ", , , , . : , 691 , " " , 68 . " , , , . , , , . 20. " ": , , . ( ), . , , . , , , . 21. . ": " ..." (!!) 22. . Fishing 23. "" : ( ) ; - ; (); ; . - . , . 32 24. ? ? ? ? ? 25. . " . :OECD " ": , . : , , , , , , , . " ": . "": , ( ). " ": , ". "" : ", ". 26. (88, 001 27. . , . ' : (, ") . : .72 28. 29. - : (" ") (: ) - " " ; . " " . , . . . 30. 6- ( ): ; 01- : ( ) (": ' 21 ); 11- : ( ) (": ' 31 ); 21- : ( ) (": ' 41 ). 31. 31 : ; : ; 49: ; (: ")- - %01, ; : . ": ' 51 . 32. 41- (). ' 7 . , (": ' 61 ). 51- (). . : 381 - 21 (": ' 61 ). 33. 8- : ; 9- : ; 61- : ( ) ( ); 71- : ; 81- : ; 91- : : ( ). : ; 02- : ; 12- : . 34. , " " , - " www.ahe-tax.co.il</p>