조세조약상 내국세법 적용배제사유로서의 맥락

This article deals with the ‘context’ that prevents the application of domestic tax laws to terms not defined in tax treaties. The history of interpretation on ‘context’ was reviewed, focusing on the OECD Model Treaty and the US Model Treaty, and the meaning and basis of the context, the method of determining the specific context, whether the interpretation according to the context is applied first, and how to apply the context when the domestic tax law changes, and the precedents of Korea countries were reviewed. Currently, based on the theories and case law at home and abroad, various aspects of context are discussed as different ‘contexts’ without any distinction, despite the fact that they are distinct in content, because context itself is an indeterminate concept and there is no final authority that can resolve international disagreements on its interpretation. The author argues that when discussing context, the meaning of context, the basis for recognition, and the criteria for judgement should be examined separately, and that each of them has different contents. Related issues include the scope of application of context, whether contextual interpretation takes precedence, and the relationship between context and changes in internal tax law.