The OECD Model Tax Convention and its commentaries as a source of interpretation of double taxation treaties in Ukraine
Interpretation of double taxation treaties is of utmost importance for application of their norms according to the criteria of good faith in compliance with the provisions of the Vienna Convention on the Law of Treaties. At the same time, there is no consensus in understanding the role of the OECD M...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Bucharest University of Economic Studies
2021-06-01
|
| Series: | Juridical Tribune |
| Subjects: | |
| Online Access: | http://tribunajuridica.eu/arhiva/An11v2/8.%20Pavlo%20Selezen%20et%20al.pdf |