Обща характеристика на антидискриминационната клауза в модела на данъчна спогодба за доходите и имуществото на Организацията за икономическо сътрудничество и развитие
General Characteristics of the Anti-Discrimination Clause in The Model Tax Convention on Income and Property of the Organisation for Economic Cooperation and Development

Summary/Abstract: The OECD Model Tax Convention on Income and Property (OECD MTC) contains the so-called ‘anti-discrimination clause’ (Art. 24 OECD MTC), which is reproduced, either totally or partially, in the treaties on avoidance of double taxation concluded between States.As for the structural aspect, the provisions of Art. 24 are contained in two paragraphs (1 and 2), which adopt ‘the nationality (the citizenship)’ as a comparative criterion when determining the presence of discrimination, and other three paragraphs (3, 4 and 5), which adopt the quality of ‘local person’ as such a criterion.In spite of the fact that Art. 24 OECD MTC does not concern indirect discrimination and the provision is not an ‘open-ended’ one, the anti-discrimination provisions of the applicable treaties on avoidance of double taxation concluded by the Republic of Bulgaria are often the only legal way to protect the taxable persons in the presence of discriminatory tax treatment in transborder activity realized in a third State.This study outlines the scope of application of the anti-discrimination clause set forth in the OECD MTC and, in that sense, it also lays down the legal guarantees provided against unequal treatment of taxable persons realizing income from transborder activity.

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