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Graeme S. Cooper3. Theme 2 — Negating double non-taxation throughtreatiesAnother aspect of Action 6 of the OECD Action Plan on BEPS is anexamination of measures “to clarify that tax treaties are not intendedto be used to generate double non-taxation.”The recommendations propose that this part of Action 6 bedealt with by changes to the Title and Preamble to the OECD ModelConvention (see section 2.3.3 above), and some changes to theCommentary explaining what the changes mean. The recommendedTitle to the Convention would become:Convention between (State A) and (State B) for the eliminationof double taxation with respect to taxes on income and on capitaland the prevention of tax evasion and avoidance.and the Preamble would now specifically provide that the intention ofthe States in signing the treaty was “to further develop their economicrelationship and to enhance their cooperation in tax matters” through“a Convention for the elimination of double taxation with respect totaxes on income and on capital,” but to do so:without creating opportunities for non-taxation or reducedtaxation through tax evasion or avoidance (including throughtreaty-shopping arrangements aimed at obtaining reliefs providedin this Convention for the indirect benefit of residents ofthird States).While these changes do not directly amend the text of the distributivearticles in the treaty (Articles 6-22), the OECD suggests thatthe new Title and Preamble would affect the interpretation of thoseprovisions because the Title and Preamble should play an importantrole in the interpretation of the provisions of the Convention “accordingto the general rule of treaty interpretation contained in Article 31(1) of the Vienna Convention on the Law of Treaties.” 35It is important to note that this recommendation is quite limited.The proposal does not seek to overturn all instances of double35OECD, Preventing the Granting of Treaty Benefits in Inappropriate Circumstances— Action 6: 2014 Deliverable, supra note 9, at 99.318