Аннотация: The article is devoted to the theory and practice of interpretation of international tax treaties on the example of the OECD Model Convention. The basic principles of interpretation of the Vienna Convention on the Law of Treaties, as well as their application in the jurisprudence of the various states are viewed. The author also investigates the applicability of the interpretative documents and supporting materials as suitable sources of the interpretation of tax treaties. A significant part of the article is devoted to the tax authorities and the provisions of the judgments of foreign countries, which represented a particular interpretation of the terms of tax treaties, as well as links to this interpretation, driven by the courts. The study begins with a review of the generally accepted principles of interpretation predusmtrennyh Vienna Convention on the Law of Treaties 1969. These principles are considered in relation to the basic rule determining the values of the terms of tax treaties concluded in Article 3 (2) of the OECD Model Convention and the bilateral tax treaties. In this context the author investigates the applicability of the Commentary to the Model Tax Convention as an acceptable source of interpretation. The theoretical conclusions are further reflected in court decisions, which are justified by reference to the sources of interpretation. Generalizing these principles and techniques of interpretation, the author cites many examples of court decisions in different countries in which these principles and methods have been reflected. The result of the study is the lack of consistency and inconsistency of the application of the above principles in the jurisprudence of different countries. The consequence of this is ineradicable conflicts qualification terms of tax agreements, which prevent the uniform application of the taxpayers, tax authorities and courts of different countries.
Ключевые слова: teleological interpretation, comments, context, purpose of the treaty, fair comment or interpretation, OECD, Model Convention, international tax treaty, interpretation, Vienna Convention
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Pis'mo Minfina RF ot 19.06.2002 №23-2-12/10-839 (o primenenii Soglasheniya mezhdu RF i Frantsiey); Pis'mo Ministerstva RF po nalogam i sboram ot 6 fevralya 2004 goda № 23-1-10/9-419@ «O primenenii Soglasheniya mezhdu RF i Federativnoy respublikoy Germaniya ob izbezhanii dvoynogo nalogooblozheniya v otnoshenii nalogov na dokhody i imushchestvo ot 29.05.1996; Pis'mo Minfina RF ot 10 noyabrya 2014 g. N 03-08-13/56523: “Obrashchaem vnimanie, chto soglasovannoe tolkovanie polozheniy Soglasheniya dovedeno do nalogovykh organov Rossiyskoy Federatsii (pis'mo Minfina Rossii ot 11.12.2003 N 04-06-06/Germaniya) pis'mom MNS Rossii ot 06.02.2004 N 23-1-10/9-419@; Pis'mo Minfina RF ot 4 marta 2013 g. N 03-08-05/6423: “(…) Soglasovannoe edinoobraznoe tolkovanie polozheniy Soglasheniya zakrepleno v Memorandume o vzaimoponimanii ot 26.09.2001, sostavlennom na angliyskom yazyke. V svoyu ochered', soderzhanie ukazannogo Memoranduma izlozheno v Informatsionnom soobshchenii [pis'mo MNS Rossii ot 06.02.2004 N 23-1-10/9-419@] ob otdel'nykh voprosakh primeneniya Soglasheniya, razmeshchennom na ofitsial'nom sayte Minfina Rossii (minfin.ru) v podrazdele "Raz'yasnenie polozheniy mezhdunarodnykh soglasheniy" razdela "Mezhdunarodnye nalogovye otnosheniya"”. Pis'mo Ministerstva RF po nalogam i sboram ot 12 fevralya 2004 g. N 23-1-10/4-497@ «O primenenii Soglasheniya mezhdu Pravitel'stvom RF i Pravitel'stvom Respubliki Kipr ob izbezhanii dvoynogo nalogooblozheniya v otnoshenii nalogov na dokhody i kapital ot 05.12.1998».
Ssylka na Memorandum ot 10.08.2001 o primenenii nekotorykh polozheniy soglasheniya s Kiprom: Devyatyy Arbitrazhnyy Apellyatsionnyy Sud, Postanovlenie ot 22 iyunya 2011 g. № 09AP-14151/2011-AK; ssylka na Pis'mo Minfina RF ot 19.06.2002 №23-2-12/10-839: Federal'nyy Arbitrazhnyy Sud Moskovskogo Okruga ot 20 maya 2003 g. delo N KA-A41/2940-03; ssylka na pis'mo Ministerstva RF po nalogam i sboram ot 6 fevralya 2004 goda № 23-1-10/9-419@: naprimer, Konstitutsionnyy Sud Rossiyskoy Federatsii Opredelenie ot 24 marta 2015 g. N 695-O “Ob otkaze v prinyatii k rassmotreniyu zhaloby otkrytogo Aktsionernogo Obshchestva "Gurovo-Beton" na narushenie konstitutsionnykh prav i svobod punktami 2, 3 i 4 stat'i 269 NK RF; Devyatyy Arbitrazhnyy Apellyatsionnyy Sud Postanovlenie ot 28 avgusta 2012 g. N 09AP-26461/2012.
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Agreed Minutes. The negotiations for application of the provisions of the Agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus for the avoidance of double taxation in respect of taxes on income and capital of 5.12.1998, held in Moscow 30 and 31 October 2001 (Done in Moscow on 31 October 2001); Agreed Minutes. A delegation of the Republic of Cyprus … and a delegation of the Russian Federation … met in Nicosia on July 10th and 11th 2000, for consultations concerning the application of particular provisions of the Agreement between the two States for the Avoidance of Double Taxation with respect to Taxes on Income and Capital of 5.12.1998; Detailed Minutes of the consultations concerning the applications of particular provisions of the Agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus for the avoidance of double taxation in respect of taxes on income and capital. Held in Nicosia on 8-10 August 2001.
Perechen' deystvuyushchikh nalogovykh soglasheniy SShA i «Tekhnicheskikh raz'yasneniy» k nim soderzhitsya v seti internet po adresu: [http://www.unclefed.com/ForTaxProfs/Treaties]; [https://www.irs.gov/pub/irs-trty/temod006.pdf]
Agreed Minutes. A Russian delegation of the Ministry of Finance and the Ministry of Taxes and Levies and a German Delegation of the Federal Ministry of Finance met in Berlin on 25th and 26th September 2001 for discussions of problems related to application of the Agreement for the Avoidance of Double Taxation (DTA) dated 29th May 1996
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Рус
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