ОГОВОРКИ И ЗАЯВЛЕНИЯ В ПРАКТИКЕ МЕЖДУНАРОДНЫХ НАЛОГОВЫХ ДОГОВОРОВ

Правоприменение. 2021. Т. 5. № 2. С. 99–108.

Хаванова И. А.

The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, developed in frames of implementing the OECD/G20 Action Plan on Base Erosion and Profit Shifting (BEPS). The Multilateral Tax Convention modifies the application of agreements for avoiding double taxation, that are covered by its action. Since January 1, 2021 it has been applied to 34 agreements for avoiding double taxation between the Russian Federation and such countries as the UK, Canada, Latvia, Malta, the Netherlands and France. The Multilateral Tax Convention provides for updating bilateral tax treaties – whether they were developed upon the OECD Model Tax Convention or the UN Model Tax convention. The Convention retains a great degree of flexibility in relation to the implementation of its provisions – especially by the means of reservations, made by the countries. The purpose of the article is to identify the main characteristics of applying reservations and declarations in international tax law.

Keywords: оговорка, reservation, tax treaty, заявление, международный налоговый договор