Review of the Russian Law Enforcement Practice with Respect to the Interpretation of the OECD Model Tax Convention
This article focuses on the analysis of practical application of the OECD Model Tax Convention on Income and on Capital, and Commentaries to it by the Russian public authorities. The author examines the historical aspects of the adoption of the OECD Model Tax Convention on Income and on Capital, the...
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| Format: | Article |
| Language: | English |
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Moscow State Institute of International Relations (MGIMO)
2016-06-01
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| Series: | Московский журнал международного права |
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| Online Access: | https://www.mjil.ru/jour/article/view/150 |