THE PRINCIPLE OF NON-DISCRIMINATION AND ITS CONSOLIDATION IN AGREEMENTS ON AVOIDANCE OF DOUBLE TAXATION
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 46, Issue 1
Abstract
The article deals with the principle of non-discrimination and its consolidation in agreements on avoidance of double taxation. The author claims that in the sphere of taxation the issue of ensuring the operation of the principle of non-discrimination is of particular importance. The issue of ensuring non-discriminatory provisions gets its expression not only within the framework of national law, but is also placed on the arena of interstate legal cooperation. It is pointed out that, by the way of its formalization, the principle of non-discrimination is an indirectly enshrined principle. Its content is determined by analyzing the regulations of the relevant conventions on avoidance of double taxation. The author concludes that the principle of non-discrimination in double taxation treaties introduces the rule of the "mirror model", which should be guided by the contracting states in determining the measure of the tax burden they place on non-residents.
Authors and Affiliations
Р. Г. Браславський
Keywords
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