Open AccessMULTILINGUAL TAX TREATIES AND PECULIARITIES OF THEIR INTERPRETATION
Author(s) -
Инна Хаванова,
Инна Хаванова
Publication year - 2016
Publication title -
žurnal zarubežnogo zakonodatelʹstva i sravnitelʹnogo pravovedeniâ
Language(s) - English
Resource type - Journals
eISSN - 2587-9995
pISSN - 1991-3222
DOI - 10.12737/19203
Subject(s) - interpretation (philosophy) , treaty , tax evasion , russian federation , tax treaty , political science , tax law , double taxation , law and economics , linguistics , law , public economics , business , economics , economic policy , philosophy
In this article dedicated to multilingual tax treaties special attention is drawn to the treaties concluded by the Russian Federation. The author points out that Russia has no treaties on the avoidance of double taxation and the prevention of tax evasion concluded in one language. The author examines the rules of construing and application of authentic texts of agreements and illustrates them by the Russian case law. Much attention in the article is paid to the analysis of the treaty construing rules applicable to the agreements whose text is authenticated in two or more languages. The aim of this article is to examine principles of multilingual tax treaties as well as widespread problems which arise in practice and to suggest possible solutions. The author reveals particular features of tax treaties which should be taken into consideration while construing such agreements. Special attention is paid to the discrepancy between texts in different languages.