Download or read book The Impact of the New Preamble on the Interpretation of Old and New Treaties and on the Policy of Abuse Prevention written by J.S. Schwarz and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the effect of the new preamble to tax treaties introduced into existing tax treaties by the OECD Multilateral Instrument and in tax treaties that follow the OECD and UN Models (2017) with regard to preventing abuse, by reference to relevant case law.