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 contents and legal grounds for the use of the mentioned OECD documents in the international practice, as well as the basic principles of relations between the OECD and the Russian Federation in the context of participation of the Russian Federation in the OECD's Committee on Fiscal Affairs and its ambitions to become a full-fledged member of the OECD. Special attention has been paid to the analysis of the citations of the Model Tax Convention on Income and on Capital, and Commentaries to it used in rulings and regulations of Russian law courts and tax authorities. The author has formulated conclusions concerning the significance of the mentioned OECD documents for the Russian law enforcement practice