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: | , , , |
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2021-06-01
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| Series: | Juridical Tribune |
| Subjects: | |
| Online Access: | http://tribunajuridica.eu/arhiva/An11v2/8.%20Pavlo%20Selezen%20et%20al.pdf |
| _version_ | 1827290938529021952 |
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| author | Maryna Glukh Viktoriia Serdiuk Pavlo Selezen Anton Babenko |
| author_facet | Maryna Glukh Viktoriia Serdiuk Pavlo Selezen Anton Babenko |
| author_sort | Maryna Glukh |
| collection | DOAJ |
| description | 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 MC and its Commentaries as means of interpretation of double taxation treaties. As it is demonstrated on the basis of the development of court practice in Ukraine, the present situation does not add certainty to implementation of double taxation treaties and might even have the negative effect on investment climate in a state of source of income. The article does also contain the ways of improvement of
application of the OECD MC and its Commentaries during the implementation of double taxation treaties of Ukraine including (1) preparation of the letter on issue of application of the OECD MC and its Commentaries as a source of interpretation of double taxation treaties by the Supreme Court of Ukraine, (2) granting of the technical assistance to tax authorities of Ukraine in the area of application of double taxation treaties in accordance with the international standards such as the OECD MC and its Commentaries and (3) translation of the OECD MC and its Commentaries into Ukrainian language. |
| first_indexed | 2024-04-24T12:27:23Z |
| format | Article |
| id | doaj.art-482f9b6452e44df6bfc28eefbd7473dc |
| institution | Directory Open Access Journal |
| issn | 2247-7195 2248-0382 |
| language | English |
| last_indexed | 2024-04-24T12:27:23Z |
| publishDate | 2021-06-01 |
| publisher | Bucharest University of Economic Studies |
| record_format | Article |
| series | Juridical Tribune |
| spelling | doaj.art-482f9b6452e44df6bfc28eefbd7473dc2024-04-08T07:42:59ZengBucharest University of Economic StudiesJuridical Tribune2247-71952248-03822021-06-01112262272The OECD Model Tax Convention and its commentaries as a source of interpretation of double taxation treaties in UkraineMaryna Glukh0Viktoriia Serdiuk1Pavlo Selezen2Anton Babenko3University of State Fiscal Service of UkraineUniversity of State Fiscal Service of UkraineUniversity of State Fiscal Service of UkraineUniversity of State Fiscal Service of UkraineInterpretation 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 MC and its Commentaries as means of interpretation of double taxation treaties. As it is demonstrated on the basis of the development of court practice in Ukraine, the present situation does not add certainty to implementation of double taxation treaties and might even have the negative effect on investment climate in a state of source of income. The article does also contain the ways of improvement of application of the OECD MC and its Commentaries during the implementation of double taxation treaties of Ukraine including (1) preparation of the letter on issue of application of the OECD MC and its Commentaries as a source of interpretation of double taxation treaties by the Supreme Court of Ukraine, (2) granting of the technical assistance to tax authorities of Ukraine in the area of application of double taxation treaties in accordance with the international standards such as the OECD MC and its Commentaries and (3) translation of the OECD MC and its Commentaries into Ukrainian language.http://tribunajuridica.eu/arhiva/An11v2/8.%20Pavlo%20Selezen%20et%20al.pdfcourt interpretationdouble taxation treatiesdomestic implementationmodel acts |
| spellingShingle | Maryna Glukh Viktoriia Serdiuk Pavlo Selezen Anton Babenko The OECD Model Tax Convention and its commentaries as a source of interpretation of double taxation treaties in Ukraine Juridical Tribune court interpretation double taxation treaties domestic implementation model acts |
| title | The OECD Model Tax Convention and its commentaries as a source of interpretation of double taxation treaties in Ukraine |
| title_full | The OECD Model Tax Convention and its commentaries as a source of interpretation of double taxation treaties in Ukraine |
| title_fullStr | The OECD Model Tax Convention and its commentaries as a source of interpretation of double taxation treaties in Ukraine |
| title_full_unstemmed | The OECD Model Tax Convention and its commentaries as a source of interpretation of double taxation treaties in Ukraine |
| title_short | The OECD Model Tax Convention and its commentaries as a source of interpretation of double taxation treaties in Ukraine |
| title_sort | oecd model tax convention and its commentaries as a source of interpretation of double taxation treaties in ukraine |
| topic | court interpretation double taxation treaties domestic implementation model acts |
| url | http://tribunajuridica.eu/arhiva/An11v2/8.%20Pavlo%20Selezen%20et%20al.pdf |
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