РОЛЯТА НА КОМЕНТАРА КЪМ МОДЕЛА НА ОИСР НА ДАНЪЧНА СПОГОДБА ЗА ИЗБЯГВАНЕ НА ДВОЙНОТО ДАНЪЧНО ОБЛАГАНЕ В БЪЛГАРСКОТО ДАНЪЧНО ПРАВО
THE ROLE OF THE COMMENTARY TO THE OECD MODEL TAX CONVENTION ON INCOME AND ON CAPITAL IN THE BULGARIAN TAX LAW
Author(s): Stoycho DulevskiSubject(s): Law, Constitution, Jurisprudence, International Law, Court case, Comparative Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Double Tax Treaties; OECD Commentary; CITA; Dynamic and Static Approach
Summary/Abstract: The current article aims to outline the role of the Commentary to the OECD Model Tax Convention on Income and on Capital as an interpretative tool in Bulgarian tax case law. Divergent approaches both from the Bulgarian National Revenue Agency and the Bulgarian Supreme Administrative Court constitute divergent practices that, in author’s opinion, may lead to controversial and sometimes not fair tax treatment. According to the author, it is recommendable that the competent Bulgarian authorities apply a unified approach to this issue.
Journal: Бизнес и право
- Issue Year: 2022
- Issue No: 4
- Page Range: 30-43
- Page Count: 14
- Language: Bulgarian