TEMPORAL ASPECT INTERPRETATION OF TREATIES (FOR EXAMPLE USE OF OECD MODEL TAX CONVENTION AND OECD COMMENTARY)
Journal Title: Юридичний науковий електронний журнал - Year 2016, Vol 6, Issue
Abstract
The article deals with the question of interpretation of international treaties in the light of the OECD Model Tax Convention and OECD Commentary. OECD Model Tax Convention and OECD Commentary are normative regulators and are not endowed with legal binding force. However, the use of such tools of so-called “soft” law is quite common practice among OECD member states in order to streamline the tax administration. It appears through the use of conceptual ideas and principles, certain rules and techniques of legal technology, and includes actual provisions of the model act and comment in the texts of international treaties. In the process of historical development, depending on the prevailing socio-economic relations, a review of priorities appears in the theory of interpretation of treaties. OECD Model Tax Convention and OECD Commentary are global standards of regulation relations in the tax area, and in case of deformation of national law is as means of combating the influence of situational factors. Prerequisites conventional textual changes have flaws previous version of the rules (uncertainty incorrect consequences inconsistency in the system of law) and changing the social context (development of international law or international rights organizations, the development of the rule of law, etc.). The process of interpretation is in a line with two opposite methods – static and dynamic. The difference lies in how changes in the values of the terms and concepts used in the international agreement. It is quite natural that the value may have to interpret only those materials that were available to the contracting parties at the time of its conclusion. Therefore, changes in comments to the Model Tax Convention cannot affect the contractual relationship entered into before the date of publication. At the same time, Committee on Fiscal Affairs recommends interpret contractual rules as close as possible to the carried out, changes otherwise – the progress in the regulation of tax relations will not occur.
Authors and Affiliations
М. В. Кармаліта
Keywords
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