МЕЖДУНАРОДНИ СПОГОДБИ ЗА ИЗБЯГВАНЕ НА ДВОЙНОТО ДАНЪЧНО ОБЛАГАНЕ. ТЪЛКУВАНЕ И ПРИЛАГАНЕ

Author

Penka Nachkova

Annotation

International double taxation. Interpretation and application of bilateral tax treaties for the avoidance of double taxation. The relevance of the OECD Model Tax Convention on income and on Capital, its Commentary and all other documents for the interpretation of bilateral tax treaties. Tax treaties interpretation according to the Vienna Convention on the Law of Treaty. Methodology. The relevance and topicality of the tax treaty interpretation issues.

Keywords

: данъци, международно, двойно, данъчно, облагане, спогодби, ОИСР, СИДДО

PDF