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Purposes of double taxation treaties and interpretation of beneficial owner concept in Ukraine

Author

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  • Pavlo Selezen

    (Research Institute of Fiscal Policy, University of State Fiscal Service of Ukraine)

Abstract

The term "beneficial owner" has been interpreted by Ukrainian courts concerning the application of double taxation treaties’ provisions since the adoption of the Tax Code of Ukraine in 2010. Changing nature of the beneficial owner concept, its importance as an instrument for treaty shopping counteraction and the necessity of its proper interpretation in the Ukrainian reality are the main factors that have a strong impact on the development of court practice concerning beneficial ownership. The article focuses on the prevention of tax avoidance as one of the purposes of double taxation treaties and its role in the interpretation of the term "beneficial owner". The analysis is based on the practice of the Supreme Administrative Court of Ukraine on interpretation of the relevant provisions of the Convention between the Government of Ukraine and the Government of Switzerland on Avoidance of Double Taxation with respect to Taxes on Income and Capital as of 30 October 2000.

Suggested Citation

  • Pavlo Selezen, 2017. "Purposes of double taxation treaties and interpretation of beneficial owner concept in Ukraine," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 7(Special), pages 26-36, October.
    • Handle: RePEc:asr:journl:v:7:y:2017:i:special:p:26-36
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    File URL: http://tribunajuridica.eu/arhiva/An7v11/2.%20Selezen.pdf
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    Cited by:

    1. Maryna Glukh & Viktoriia Serdiuk & Pavlo Selezen & Anton Babenko, 2021. "The OECD Model Tax Convention and its commentaries as a source of interpretation of double taxation treaties in Ukraine," Juridical Tribune (Tribuna Juridica), Bucharest Academy of Economic Studies, Law Department, vol. 11(2), pages 262-272, June.

    More about this item

    Keywords

    interpretation; purposes of international treaties; double taxation treaties; beneficial ownership.;
    All these keywords.

    JEL classification:

    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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