Umowy o unikaniu podwójnego opodatkowania a zasada suwerenności państwa w sprawach podatkowych
Double Taxation Treaties and the Principle of State Sovereignty in Tax Matters
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Analysis of current tax law science leads to the conclusion that the current state of knowledge does not give sufficient and reliable answers to series of questions related to such concepts of sovereignty, and the relationship between the concept of sovereign states, and relationships, in which enters this State with other States in order to regulate the rights and obligations of taxpayers. There is also no answer to the question whether the agreement based on the widely accepted the OECD Model Tax Convention constitutes a restriction on the State sovereignty or not. The author of this article, trying to find the answer to the above questions, analyses briefly the meaning of the term “sovereignty” (also with regard to tax matters) at the beginning, then considers the concept of double taxation and the methods of its avoidance. Then it is analyzed the relationship between conclusion and implementation of agreements on the avoidance of double taxation, and the scope of the sovereignty of the Contracting State. In particular, subject to the consideration are the provisions based on the Article 25 of the OECD Model Tax Convention and the respective arbitration clauses. The conclusions of the considerations are set out in the final part of the essay.
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