TY  - JOUR
TI  - Issue of Tax Conflict Qualification and its Solution Based on UN Model Tax Convention
T2  - 
IS  - 
AB  - Despite the positive influence on the economies of developed and developing countries,cross-border economic activities of subjects of tax law promote to the emergence newchallenges and hitherto novel problems in the branch of the international tax law. In thispath, the dilemma of double non-taxation that is based on the fact of negative conflict oftax qualification became one of the main problems of modern international tax law. Thefight against provision of such kind of illegal tax benefits have a double nature: on one sidethis fight is conducted by the countries at the local level by introduction of new punctualanti-abuse rules; on the other side organizations such as the Organization of EconomicCooperation and Development (OECD) and the United Nations (UN) separately combatagainst conflict of tax qualification at international level. In this regard, internationalacceptable instruments of combating such as treaties for the avoidance of double taxationreceive the main role at the subnational level. Notwithstanding quantitative superiorityof the agreements based on model tax convention of OECD, nowadays a similar modeltax convention, drafted by UN, plays an important role for developing countries. Thisarticle deals with the theoretical and practical emergence aspects of conflict of tax qualification, as well as with the relevant methods of fighting against the above-statedtax phenomenon in the UN model tax convention. The research was aimed at the analysisof the rules directed at suppression of conflict of tax qualification. For more detailedacquaintance with the features of the mentioned above convention, this article givesshort historical outline concerning stages of development of United Nations model taxconvention and regarding the main ways and means of overcoming a problem of doubletaxation. With thorough research of protective mechanisms against the conflict of taxqualification, the comparative analysis of the previous and current rules of the conventionregarding mentioned tax phenomenon was carried out. At last, the final part of the articleis providing legal appraisal of the current rules of mentioned convention concerning theraised questions and summarizing the results of research.
AU  - D.E. Damirov
UR  - https://law-journal.hse.ru/en/2018--3/226960659.html
PY  - 2018
SP  - 234-252
VL  -