List of publications on a keyword: «OECD Model»
Institute of State and International Law of FSEE HE “Ural State Law University” , Свердловская обл
«Comparative legal analysis of agreements to avoid double taxation concluded by the Russian Federation with OECD and UN models within article 2»
This article is devoted to the analysis of deviations of the Russian Federation's agreements on avoidance of double taxation within the framework of Article 2 with the OECD and UN model conventions. The author comes to the conclusion that many bilateral tax agreements deviate from OECD and UN models, not covering taxes on capital.