List of publications on a keyword: «UN Model»


Publication date: 09.07.2018
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Khusainova Anastasia Valeryevna , student
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»

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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.