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The OECD Model Tax Convention and its commentaries as a source of interpretation of double taxation treaties in Ukraine

Author

Listed:
  • Maryna Glukh

    (University of State Fiscal Service of Ukraine)

  • Viktoriia Serdiuk

    (University of State Fiscal Service of Ukraine)

  • Pavlo Selezen

    (University of State Fiscal Service of Ukraine)

  • Anton Babenko

    (University of State Fiscal Service of Ukraine)

Abstract

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.

Suggested Citation

  • 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 - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 11(2), pages 262-272, June.
    • Handle: RePEc:asr:journl:v:11:y:2021:i:2:p:262-272
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    File URL: http://www.tribunajuridica.eu/arhiva/An11v2/8.%20Pavlo%20Selezen%20et%20al.pdf
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    References listed on IDEAS

    as
    1. 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.
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      More about this item

      Keywords

      court interpretation; double taxation treaties; domestic implementation; model acts.;
      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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