Review of law sciences


In the article, the analyses of the issues relating to the tax rates of international treaties for the avoidance of double taxation in the Republic of Uzbekistan. In particular, proposals were made to eliminate the deficiencies in the determination of tax rates in international treaties between the states of Germany and the Russian Federation. Moreover, model conventions of international organizations for solving problem situations were studied.


1. Model UN Convention 1980. United Nations, UN Doc. St / ESA / 102, UN Sales №E.80.XVi.3 (1980). 2. OECD Model Convention for the avoidance of double taxation of income and capital (1977r.) // OESD PUBLICATION, 1999 / Model Convention on Taxes on Income and Capital. 3. https://read.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2017_mtc_cond-2017-en#page1. 4. http://lex.uz/docs/2197726. 5. http://lex.uz/docs/2472165. 6. Shakiryanov A.A. Legal problems of avoiding double taxation: the example of Russia and the EU. Thesis. – М., 2006. – P.180. 7. Aronov A.V., Kashin V.A. Tax Policy and Tax Administration: Study Guide. – M., 2006. 8. Lushnikova M.V. The legal framework of the tax system: theory and practice / textbook. – Yaroslavl: YarSU, 2000. 9. Laryutina I.A. Avoidance of double taxation and tax evasion in international tax law: Author. diss. candidates legal sciences. – M., 2002.

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